Analisis Faktor yang Mempengaruhi Ethical Judgement Akuntan di Batam

Eliana, Eliana (2020) Analisis Faktor yang Mempengaruhi Ethical Judgement Akuntan di Batam. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bermaksud untuk mengetahui bagaimana reaksi ethical judgement para akuntan terhadap berbagai kondisi. Variabel yang digunakan dalam penelitian ini adalah external accounting service, education, gender dan age yang mempengaruhi ethical judgement accountant. Teknik pengambilan data berupa data primer dengan menggunakan kuesioner. Sampel dalam penelitian ini adalah 107 data primer dari akuntan di Batam. Penelitian ini diuji dengan program SPSS 21 dengan metode analisis data regresi berganda. Hasil dari penelitian menyimpulkan external accounting service, age, gender dan education akuntan tidak memiliki pengaruh signifikan terhadap ethical judgement akuntan di Batam. Hasil ini memberikan kontribusi kepada perusahaan atau manajemen dalam memilih akuntan yang bisa menjaga ethical judgement dalam berbagai kondisi dan meminimalkan potensi fraud yang ada. ********************************************************************** This study intended to find out how accountants' ethical judgement acts in response to various conditions. The variables used in this study were external accounting services, education, gender and age that affect ethical judgement in accountants. Data collection technique was in the form of primary data using a questionnaire. The sample in this study was 107 primary data from accountants in Batam. This research was tested with SPSS 21 program with multiple regression data analysis methods. The results of the study concluded that accountants' external accounting services, age, gender and education do not have significant effect on ethical judgement. The results of this study could contribute to a company or management in selecting accountants who can maintain ethical judgement in various conditions and minimize the potential for fraud.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: accountant, age, education, ethical judgement, external accounting service, gender
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > Business > Personnel management. Employment management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Herlina Gultom
Date Deposited: 02 Oct 2020 08:18
Last Modified: 02 Oct 2020 08:18
URI: http://repository.uib.ac.id/id/eprint/3241

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