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 of job experience, gender, and equity sensitivity) and to find out how perception of auditorss toward the ethic code of Indonesian accountants associate. The populations of the research are auditors who work in public accountant office in Surakarta and Yogyakarta. This research uses convenience sampling method to collect sample.

The result of hypothesis test shows there is significantly ethical behaviour between internal locus of control auditors and external locus of control auditors, between senior auditors and junior auditors, and between benevolents auditors and entitleds auditors and also there is no significantly ethical behaviour differences between men auditors and women auditors.

The result of additional analysis using proportion test shows that all of respondents (auditors) in this research have positive perception toward the ethic code of Indonesian accountants associate, so all of respondents have ethical behaviour, although have different level from each individual based on different of their individual factors.

Keywords: ethical behaviour, auditors, profession ethics, perception, the ethic code of the Indonesian accountants associate, internal locus of control, external locus of control, senior, junior, men, women, entitleds, benevolents.

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Many problems that occur in various cases of current business involves the accounting profession. Scrutiny given to this profession due to various factors, including professional practices that ignore and even ethical accounting standards. Unethical behavior is a relevant issue for the accounting profession today.

In Indonesia, the issue of ethics of accountants to expand along with the occurrence of several ethical violations, whether conducted by public accountants, internal accountants, and government accountants (Ludigdo, 1999). Development and awareness of ethical / moral play a key role in all areas of the accounting profession (Louwers et al. In Muawanah and Indriantoro, 2001). Accounting profession is inseparable from the ethics of business where the activity involves business activities that need to be understanding and application of an accountant’s professional ethics and business ethics (Ludigdo and Machfoedz, 1999).

Accountants have an obligation to maintain the highest standards of ethical behavior to the organization where they take shelter, their professions, communities and themselves. Accountants have a responsibility to be competent and to maintain their integrity and objectivity. Analysis of the ethical stance in the accounting profession indicate that accountants have an opportunity to perform unethical actions in their profession (Fine et al. In Hussein, 2004. Awareness of ethical and professional attitude is very great role for an accountant (Louwers et al. In Husein , 2004). …

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