PENGARUH PELAKSANAAN ETIKA PROFESI TERHADAP PENGAMBILAN KEPUTUSAN AKUNTAN PUBLIK (AUDITOR)
ABSTRACT: The main purpose of
this research is to find out (1) in how far public accountant have understood
about the implementation of professional ethics
and (2) how influence the
implementation of professional ethics toward public accountant’s decision
making that can be accounted for. That method was adopted to collect data was based
on survey method and convenience sampling. Primary data was taken from closed
questionnaire, taken from 85 public accountant. The Scale measurement using the method of Likert’s scale on five points. Data then was
analysed statistically (quantitative) by
used one-sample test and regression aquation
to prove the truth of hypothesis. The result of analysis shows that public accountant mostly have
understood about the implementation of professional ethics. Generally, according
to Sonny Keraf (1998): a professional person is a person that is always doing
activities (work) by refer to professional ethics.
Keywords: professional ethics,
decision making, public accountant
Penulis: Hery, Merrina
Agustiny
Kode Jurnal: jpmanajemendd070021
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