Analisis Pengaruh Efektivitas Kode Etik Terhadap Pengambilan Keputusan Etis Akuntan Manajemen di Batam

Laurens, Erika Charista (2020) Analisis Pengaruh Efektivitas Kode Etik Terhadap Pengambilan Keputusan Etis Akuntan Manajemen di Batam. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Adanya penelitian ini bermaksud guna mengetahui besarnya dampak etika profesi akuntan manajemen terhadap pembuatan ketetapan yang etis di kota batam. Dengan keberadaan pengkajian, dinantikan mampu memberikan faedah untuk pembaca, baik yang berasal dari sisi perusahaan ataupun pihak akademisi, sehingga akan mendapat tambahan wawasan mengenai hal seputar kode etik akuntan manajemen. Yang mana di era globalisasi, perlu bagi pekerja dengan profesi akuntan manajemen untuk tetap mempertahankan kredibilitasnya sebagai akuntan manajemen yang bertanggung jawab sesuai dengan pedoman profesi. Pengkajian ini memakai metode survey dengan data primer, dengan mencantumkan tiga skenario pertanyaan didalamnya. Penganalisaan terhadap yang diteliti memakai pengujian statistik deskriptif, uji outlier, uji kualitas data, uji asumsi klasik, uji hipotesis dengan memakai uji f, uji t juga uji R2 dengan bantuan dari aplikasi SPSS 25. Dari hasil yang diperoleh pada penelitian ini, diambil kesimpulan bahwa obligasi sosial, regulasi diri, dedikasi terhadap profesi, dan otonomi profesional memberikan dampak yang menonjol terhadap tingkat pengambilan keputusan sesuai dengan filosofi etis yaitu kontraktualisme, ekuitas moral, dan relativisme. Sedangkan afiliasi professional dapat memberikan dampak yang sebaliknya, yakni tidak memberi pengaruh yang besar terhadap tingkat pengambilan keputusan. ********************************************************************** This study intended to find out the magnitude of the impact of professional ethics of management accountants in making ethical policies in Batam. This study was expected to be able to provide aids to readers, both from the company and the scholars with the purpose of they will acquire additional insights about things about management accountants’ ethics. In the era of globalization, it is necessary for workers of professional management accountants to maintain their credibility as responsible management accountants in accordance with professional guidelines. This study used survey method with primary data including three question scenarios in it. Analysis of the study used descriptive statistical testing, outlier tests, data quality testing, classic assumption tests, hypothesis testing using the f test, t test also R2 test with the help of the SPSS 25 application. From the results obtained in this study, it is concluded that social bonds, self-regulation, dedication to the profession, and professional autonomy had prominent impact on the level of decision making in accordance with ethical philosophies namely contractualism, moral equity, and relativism. On the other hand, professional affiliation have the opposite effect: it does not significantly influence on the level of decision making.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 16
Uncontrolled Keywords: Professional Ethics, Management Accountant Performance, Code of Ethics, Decision Making
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > Business > Personnel management. Employment management
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 28 Apr 2020 02:46
Last Modified: 05 Oct 2020 06:26
URI: http://repository.uib.ac.id/id/eprint/2288

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