SNA 9 – Sifat Machiavellian dan Pertimbangan Etis: Anteseden Independensi dan Perilaku Etis Auditor

Jurnal Akuntansi - Simposium Nasional Akuntansi (SNA)

Download Jurnal Simposium Nasional Akuntansi (SNA 9) IX – Padang Sifat Machiavellian dan Pertimbangan Etis [Anteseden Independensi dan Perilaku Etis Auditor ] St. Vena Purnamasari, SE.,MSi1 UNIKA Soegijapranata Semarang Abstract This research is designed to gain an understanding of how auditor’s respond to realistic ethical dilemmas. Machiavellianism and Cognitive Moral Development theory are the basic … Baca Selengkapnya

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI

(Studi pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan)   M. Ridwan Tikollah Universitas Negeri Makassar Iwan Triyuwono Universitas Brawijaya H. Unti Ludigdo Universitas Brawijaya   Abstract The research is aimed at: 1) Testing the effect of intellectual intelligence (IQ), emotional intelligence (EQ), and spiritual intelligence (SQ ) on ethical attitudes of university … Baca Selengkapnya

MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN DAN DAMPAKNYA TERHADAP PERSEPSI ETIKA MAHASISWA: STUDI EKSPERIMEN SEMU

Wiwik Utami dan Fitri Indriawati Universitas Mercu Buana   Abstract   Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. … Baca Selengkapnya

ANALISIS PERBEDAAN PERILAKU ETIS AUDITOR DI KAP DALAM ETIKA PROFESI

ANALISIS PERBEDAAN PERILAKU ETIS AUDITOR DI KAP DALAM ETIKA PROFESI (STUDI TERHADAP PERAN FAKTOR-FAKTOR INDIVIDUAL: LOCUS OF CONTROL, LAMA PENGALAMAN KERJA, GENDER, DAN EQUITY SENSITIVITY ) PUTRI NUGRAHANINGSIH Alumni Fakultas Ekonomi UNS ABSTRACT This study purposes to examine whether there is different of ethical behaviour between auditors based on individual factors (locus of control, years … Baca Selengkapnya