PENGARUH KEAHLIAN AUDITOR, GENDER, PENGALAMAN AUDITOR, LOCUS OF CONTROL, INDEPENDENSI TERHADAP PERILAKU ETIS PROFESI AKUNTAN

(Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Selatan)

  • Saul Paulus Universitas Budi Luhur
  • Anggoro Yuli Cahyono Universitas Budi Luhur
Keywords: Auditor expertise, gender, auditor experience, locus of control, independence and ethical behavior.

Abstract

This research has a purpose to analize the influence of Auditor Expertise, Gender, Auditor Experience, Locus of Control, Independence, against erhical conduct of acccountants. The type of data used in this study is primary data, a questionnaire is distributed to sis public accountant office the population in this study is the eksternal auditor, working in a public accountant office and registered in a directory in south Jakarta with sixty respondents.The data is processed using validity testing, reliability testing, and correlation tes through SPSS version 20.0 program. The result of hypothesis testing shows that expertise, gender, experience, locus of control, independence influence ethical behavior of accountant profession. This study underscores the importance of moral or ethical behavior in the profesiion as an auditor.

Akurat Responsibilitas Audit dan Pajak (AKURAT)
Published
2018-02-01
Issue
Vol 1 No 01 (2017): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents