Herlika, Yanriza (2019) Analisis Pengaruh Efektivitas Kode Etik dalam Filosofi Etis dan Intensitas Etis terhadap Pengambilan Keputusan Etis Akuntan Publik di Batam. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini bertujuan untuk mengukur pengaruh kode etik dalam filosofi etis dan intensitas etis terhadap pengambilan keputusan etis akuntan publik di Batam. Variabel-variabel yang digunakan dalam penelitian ini adalah efektifitas kode etik, idealisme dalam filosofi etis, relativisme dalam filosofi etis, besarnya konsekuensi dalam intensitas etis dan konsesus sosial dalam intensitas etis. Sampel dari penelitian ini menggunakan responden yang merupakan auditor pada kantor akuntan publik yang berada di Batam. Data yang telah diperoleh akan diuji dengan pengujian regresi linear beganda. Program yang digunakan dalam pengujian penelitian ini adalah program Statistical Product and Service Solutions (SPSS) versi 21. Hasil dari penelitian ini menunjukkan bahwa efektifitas kode etik, idealisme dalam filosofi etis, besarnya konsekuensi dalam intensitas etis dan konsesus sosial dalam intensitas etis.berpengaruh signifikan positif pada keputusan etis sedangkan untuk relativisme dalam filosofi etis dan berpengaruh signifikan negatif terhadap keputusan etis. ********************************************************************** This study aims to measure the influence of the code of ethics in ethical philosophy and ethical intensity on the ethical decision making of public accountants in Batam. The variables used in this study are the code of ethics, idealism in ethical philosophy, relativism in ethical philosophy, magnitude of consequences in ethical intensity and social consensus in ethical intensity. The sample of this study uses respondents who are auditors in public accounting offices in Batam. The data that has been obtained will be tested with a linear regression test like this. The program used in this research test is the Statistical Product and Service Solutions (SPSS) version 21 program. The results of this study indicate code of ethics, idealism in ethical philosophy, magnitude of consequences in ethical intensity and social consensus in ethical intensity have significant positive effect on ethical decisions while for relativism in ethical philosophy has a significant negative effect on ethical decisions.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Similarity: 22 |
| Uncontrolled Keywords: | ethical decisions, ethical philosophy, ethical intensity, code of ethics, relativism, idealism, magnitude of consequences and social consensus. |
| Subjects: | 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: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 21 Oct 2019 08:21 |
| Last Modified: | 05 Oct 2020 07:11 |
| URI: | http://repository.uib.ac.id/id/eprint/1794 |
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