Khofshoh, Anindya Astika (2018) Pengaruh Pemahaman Kode Etik Akuntan Dan Pengalaman Kerja Terhadap Perilaku Etis Akuntan Di Jawa Timur. Sarjana thesis, Universitas Brawijaya.
Abstract
Maraknya kasus pelanggaran Kode Etik Akuntan dikalangan profesi akuntan saat ini menyebabkan krisis kepercayaan pada masyarakat. Penelitian ini menguji pengaruh pemahaman Kode Etik Akuntan dan pengalaman kerja auditor terhadap perilaku etis akuntan. Metode penelitian ini adalah survey dimana pembagian kuesioner dibagikan secara langsung. Data penelitian ini diperoleh dari 63 auditor yang bekerja di Kantor Akuntan Publik di Kota Malang dan Surabaya. Analisis data dilakukan dengan mengevaluasi model pengukuran (outer model) dan model struktural (inner model) menggunakan software Smart PLS 3.2.3. Hasil penelitian menunjukkan pemahaman kode etik akuntan berpengaruh positif dan signifikan terhadap perilaku etis akuntan. Pengalaman kerja berpengaruh positif dan signifikan terhadap perilaku etis akuntan. Penelitian ini mengonfirmasi bahwa pemahaman Kode Etik Akuntan dan pengalaman kerja faktor yang berpengaruh terhadap perilaku etis akuntan dan penelitian ini dapat menjadi salah satu bahan pertimbangan pembuat kebijakan untuk meningkatkan kualitas SDM di Kantor Akuntan Publik Indonesia.
English Abstract
The rise of cases of violations of the Accountant Code of Ethics among the accounting profession is currently causing a crisis of trust in the community. This research examines the effect of the understanding of the Accountant Code of Ethics and auditor’s work experience on the ethical behavior of accountants. This research method is a survey in which the questionnaires is distributed directly. The data of this research were obtained from 63 auditors working in Public Accountants in Malang and Surabaya. Data analysis has been done by evaluating the measurement model (outer model) and structural model (inner model) using Smart PLS 3.2.3 software. The results of the study show that the understanding of the accountant's code of ethics has a positive and significant effect on the ethical behavior of accountants. Work experience have a positive and significant effect on the ethical behavior of accountants. This study confirms that the understanding of the Accountant Code of Ethics and work experience factors that affect the the ethical behavior of accountants and this research can be one of the policy makers' consideration for improving human resources quality in Public Accountants Indonesia
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/675/051811874 |
| Uncontrolled Keywords: | Kode Etik Akuntan, Pengalaman Kerja, dan Perilaku Etis, Accountant’s Code of Ethics, Work Experience, and Ethical Conduct |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 26 Jun 2019 02:43 |
| Last Modified: | 20 Oct 2021 08:42 |
| URI: | http://repository.ub.ac.id/id/eprint/163587 |
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