The Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government)


  • Agus Setiawaty Universitas Mulawarman
  • Unti Ludigdo Universitas Brawijaya
  • Noval Adib Universitas Brawijaya


ethics, audit, relevance, government governance


Purpose – The purpose of this paper is to explore the emergent discourse of ethics audit and to move forwards on the relevance and importance of ethics audit as an effective way in maintaining ethical climate in Indonesian government organizations.

 Design/Methodology/Approach – This study uses qualitative approach with Constructivism Grounded Theory (CGT) analysis to find, explore and formulate findings gathering from field data. CGT is used because the conceptual foundation regarding ethics audit are still developing.

 Findings – The findings obtained is that the ethics audit proposed in this study has significant relevance for creating a better ethical climate in government organizations in Indonesia. The relevance involves an analysis of 3 levels of perspective, namely the analysis of the micro, meso and macro level perspectives. The ethics audit model is proposed that provide a design for action in mitigating ethics violation, a framework to achieve good government governance and a strategy for governing integrated continuous auditing.

Practical Implication – In a situation where the issue of ethics of public officials is being seriously highlighted in society, this study promotes the importance of ethics audit to government organization and it is hoped that ethics audit is legitimized as annual practice as the predecessor audits that already existed.

 Originality/Value – This study is a research that fills the void of the limited discourse on ethics audit in Indonesia. Findings from this research raises the government’s awareness to be more serious in dealing with ethics through ethics audit.


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How to Cite

Setiawaty, A., Ludigdo, U., & Adib, N. (2023). The Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government). The International Journal of Accounting and Business Society, 31(3). Retrieved from

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