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Artikel Jurnal :: Kembali

Pengaruh Locus of Control, komitmen profesional, pengalaman audit terhadap perilaku akuntan publik dalam konflik audit dengan kesadaran etis sebagai variable pemoderasi

Intiyas Utami, Yefta Andi Kus Noegroho, Fenny Indrawati ([Universitas Kristen Satya Wacana; Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2007)

 Abstrak

ABSTRAK
Phenomena in public phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in . the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DKI Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research because the population of public accountants' :hat worked in CPA .firm was unknown. The analyses technique was multiple regressions. The results of this research showed that the variables locus of control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants ' ethical decision-making. Other results qf this research show that audit experience have not interaction effect to explain audit practice in a public accountants 'ethical decision-making.

 Metadata

No. Panggil : J-pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : [Place of publication not identified]: [Universitas Kristen Satya Wacana; Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2007
Sumber Pengatalogan : LibUI ind rda
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 4, No. 2, Desember 2007: 193-210
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://accounting.fe.ui.ac.id/jaki/FAKULTAS%20EKONOMI.PER%20-%20BAB/JURNAL%20AKUTANSI%20DAN%20KEUANGAN%20INDONESIA.VOLUME.4.%20NO.%202.DESEMBER%20%202007/PENGARUH%20LOCUS%20OF%20CONTROL%20KOMITMEN%20PROFISIONAL.pdf
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
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J-pdf 03-19-507574539 TERSEDIA
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