Kusworo, Kristanti (2019) Pengaruh Kecerdasan Emosional, Komitmen Profesional, Dan Nilai Etika Perusahaan Terhadap Pertimbangan Etis Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Timur). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh kecerdasan emosional, komitmen profesional dan nilai etika perusahaan terhadap pertimbangan etis auditor pada Kantor Akuntan Publik (KAP) di wilayah Jawa Timur. Berdasarkan metode convenience random sampling, total sampel dalam penelitian ini berjumlah 60 responden. Analisis data dilakukan dengan menggunakan metode Structural Equation Model (SEM) dengan aplikasi SmartPLS 3.0. Hasil penelitian ini secara empiris membuktikan bahwa kecerdasan emosional dan nilai etika perusahaan berpengaruh terhadap pertimbangan etis, sedangkan komitmen profesional tidak berpengaruh terhadap pertimbangan etis. Implikasi penelitian ini adalah KAP di Jawa Timur dapat mempertimbangkan faktor kecerdasan emosional auditor dan nilai etika perusahaan sehingga dapat meningkatkan pertimbangan etis auditor.
English Abstract
The objective of this study is to assess the influence of emotional intelligence, professional commitment, and corporate ethical values on ethical judgement of auditors in public accounting firms in East Java. Using convenience random sampling, 60 respondents were selected. The data was analyzed using Structural Equation Modelling (SEM) in SmartPLS 3.0. The results of this study empirically prove that emotional intelligence and corporate ethical values influence ethical judgement, but professional commitment does not influence it. Therefore, public accounting firms in East Java should address matters regarding auditor’s emotional intelligence and corporate ethical values to improve the ethical judgement of auditors.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/104/051903541 |
| Uncontrolled Keywords: | kecerdasan emosional, komitmen profesional, nilai etika perusahaan dan pertimbangan etis, emotional intelligence, professional commitment, corporate ethical value and ethical judgement. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.8 Accounting for enterprises engaged in specific kinds of activities |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 16 Aug 2020 12:37 |
| Last Modified: | 21 Oct 2021 06:18 |
| URI: | http://repository.ub.ac.id/id/eprint/170370 |
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