Detail Koleksi Determinant factors of cognitive moral development in audit activities: Ethical decision perspective (Empirical study on public accounting firms) (in International Journal of Research in Business and Technology, Vol. 5, No. 2, October 2014) Bibliografi Author: Purnamasari, Pupung ; Rohman, Abdul ; Chariri, Anis Topik: Accounting; Ethical Decision; Machiavellian; Cognitive Moral Development; Need for Achievement; Premature Sign Off Bahasa: (EN )     Tahun Terbit: 2014     Jenis: Article Fulltext: determinant factors.pdf (620,15KB; 6 download) Abstrak This study was aimed to investigate the influence of each variable (Machiavellian, Cognitive Moral Development and the Need for Achievement) either directly or indirectly on Premature Sign Off (PSO). For this purpose, a survey method was applied to gather information. The unit of analysis was junior auditors, senior auditors, supervisors and managers in the Public Accounting Firms (PAF) located in the city of Jakarta affiliated with leading foreign Public Accounting Firms (in the category of The Big Four). Relationship between the variables was tested by applying Structural Equation Model (SEM) through AMOS software to prove validity of each proposed hypothesis before. Through hypothesis testing procedures, the research findings showed that Need for Achievement and Cognitive Moral Development negatively and significantly influenced Premature Sign Off. Then, Machiavellian positively and significantly influenced Premature Sign Off. But, Machiavellian negatively and significantly Cognitive Moral Development. In the other side, Need for Achievement positively and significantly influenced Cognitive Moral Development. The conclusion of this research also indicated that the direct influence of Machiavellian on Premature Sign Off was weaker than its indirect influence through Cognitive Moral Development. Conversely, without being mediated by Cognitive Moral Development, Need for Achievement performed the stronger direct influence than its indirect influence. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved