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This study aims to determine whether business people in carrying out their work apply business ethics, and whether the application of ethics in managing this business can optimize company performance. This research is a qualitative descriptive study using interviews and survey methods with informants. The informants in this study are business people in domestic companies in Surabaya, including among others the ethical behavior of producers, ethical behavior of employees, ethical behavior of suppliers, ethical behavior of company leaders. . The data obtained from the interview results were then triangulated which included triangulation of data, sources and methods, then analyzed. The results of the study found that currently business people in domestic companies in Surabaya have implemented business ethics in their work. This can be seen from the results of interviews with business people who show almost the same answers, that is, on average, in carrying out their daily work, they have applied business ethics. Companies that implement business ethics in managing their business can optimize company performance.

This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of East Kalimantan. Data obtained by 33 respondents and processed with SmartPLS. The result shows that idealism and the ethical culture of the organization have a positive effect on the auditor's ethical behavior, whereas relativism has no negative effect on the auditor's ethical behavior. The moderation test result shows that the experience cannot moderate the ethical orientation of idealism and relativism on auditors' ethical behavior, however, experience has proven to moderate the ethical culture of the organization on auditors' ethical behavior.

This study aims to determine the effect of financial rewards (given and not given), personal costs (low and high) and reporting channels (anonymous and non-anonymous) on whistleblowing intentions. This study also analyzes the interaction effects among financial reward and personal cost, financial reward and reporting channel as well as personal cost and reporting channel on whistleblowing intentions. Participants in this study involve 65 finance and accounting employees of state universities in Bali. This research employs a 2x2x2 experimental design. The results of this study indicate that whistleblowing intentions are greater when given financial rewards compared to not given financial rewards, in low personal cost compared with a high personal cost, reported through anonymous reporting channels than in non-anonymous reporting channels. The results of the interaction effect indicate that greater whistleblowing occurs when given a financial reward (case at a low personal cost), through non-anonymous reporting channels. The results also confirm that higher whistleblowing intentions appear in a low personal cost through anonym reporting channels.