BF Psychology role ambiguity role conflict role overload Akuntansi. Perbukuan Earnings Management Economics Ethical Decision Making Fraud HF5601 Accounting KECENDERUNGAN KECURANGAN AKUNTANSI Keuangan Publik L Education (General) MORAL REASONING Moral Reasoning ORGANIZATIONAL ETHICAL CULTURE Organizational Ethical Culture Tournament Incentives a comprehensive performance measurement system audit delay audit opinion dividen payout ratio (DPR) earning per share (EPS) firm size harga saham syariah job performance job satisfaction organizational commitment perceived organizational support performance psychological empowerment reputation of public accountant return on asset (ROA) spiritual intelligence turnover intention whistleblowing intention