Pengaruh Perbedaan Kantor Akuntan Publik Dan Gender Terhadap Evaluasi Etikal, Intensi Etikal Dan Orientasi Etikal Auditor  

Oleh:

Gani, Venus

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: TEKUN : Jurnal Telaah Akuntansi dan Bisnis vol. 1 no. 2 (Mar. 2010), page 85-110.
Topik: Ethical Dilemma; Ethical Evaluation; Ethical Intention; Ethical Orientation

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT39 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Profession had provided guidance for accountant to face ethical dilemma by professional standards. However accountant's ability to adhere prescribed ethical behavior has been questioned (Mautz 1975; Armstrong 1987; Ponemon 1988, 1990, 1992; Lampe dan Finn 1992; Shaub et al. 1993). This study tesis difference effects of CPA's firm and gender to ethical evaluation, intention and orientation are predictor of ethical behavior. Samples of the difference effect of CPA 's firm comprise 75 auditors in Indonesia from the two Big Five CPA's firm and two big local CPA's firms. Meanwhile, sample of difference effect of gender comprise 85 auditors from seven CPA's firms. Samples data are answer of questionnaires delivered. Statistical method used are MANOVA, ANOVA and T-Test to tesis the difference effects of CPA's firm and gender to ethical evaluation, intention and orientation. The results described with strong support that auditors of each CPA's firm possed difference in the leve of ethical evaluation, intention and orientation. However the difference effect of gender accepted conditionally or partially.

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