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Pengaruh Pelaksanaan Etika Profesi Terhadap Pengambilan Keputusan Akuntan Publik Auditor (Jurnal Akuntansi & Manajemen, Vol.18 No.3, Desember 2007)
Bibliografi
Author:
Hery
Topik:
Professional Ethics
;
Decision Making
;
Public Accountant
Bahasa:
(ID )
Penerbit:
STIE-YKPN
Tempat Terbit:
Yogyakarta
Tahun Terbit:
2007
Jenis:
Article - diterbitkan di jurnal ilmiah nasional
Fulltext:
Pengaruh Pelaksanaan Etika Profesi Terhadap Pengambilan Keputusan Akuntan Publik Auditor.pdf
(613.4KB;
81 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
RR-2770
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
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 Liken'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.
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