This purpose of this research is to know the influence of ethical orientation and equity sensitivity to ethical behavior of governance auditor at BPK in Yogyakarta. The population of this research are the auditors who work at BPK in Yogyakarta.
In collecting data, the researcher use questionnaires as the method. Analysis of data using multiple regression with F test and t test with the help of Statistical Package For Social Science (SPSS).
The research show that: 1) the orientation of ethical idealism significant effect to ethical behavior of governance auditor at BPK in Yogyakarta in which the significance value of 0,005, less than the alpha value 0,05. 2) the orientation of ethical relativism not significant effect to ethical behavior of governance auditor at BPK in Yogyakarta in which the significance value of 0,848, more than the alpha value 0,05. 3) the equity sensitivity significant effect to ethical behavior of governance auditor at BPK in Yogyakarta in which the significance value of 0,000, less than the alpha value 0,05. 4) the orientation of ethical idealism, orientation of ethical relativism, and equity sensitivity significant effect to governance auditor at BPK in Yogyakarta in which the significance value of 0,000, less than the alpha value 0,005. This research still limited to idealism, relativism and equity sensitivity
