Abstract:

There are many studies regarding organizational ethical values to understand ethical behavior of organization's member. This study aims to determine the impact of organizational ethical values, organizational justice, and affective commitment toward ethical behavior among auditors in Indonesian public sector. This study also discusses the mediating role of organizational justice and affective commitment. Respondents are auditors from Indonesian public sector institition whose responsible for auditing gover statement throughout Indonesia. Total respondents in this study are 305 auditors and structural equation model are used as analysis methods. The results indicates organizational ethical values is significantly and positively affect ethical behavior through mediation of organizational justice and affective commitment.