PENGARUH IDEALISME,INDEPENDENSI, PENGETAHUAN, PENGALAMAN KERJA TERHADAP PANDANGAN PERILAKU TIDAK ETIS AKUNTAN DI KANTOR AKUNTAN PUBLIK BANDUNG

Authors

  • Sania Melina
  • Elisabeth Stefany Manalu

DOI:

https://doi.org/10.61769/jabs.v3i1.305

Abstract

This study aimed to determine the effect of idealism, independence, knowlegde, and work experiencepartially have an impact toward view ofunethical behavior accountant, both partially or simultaneously. The type research is quantitative research causality. Data obtained in this study are primary data through questionnaires closed to the accountant who works at KAP Bandung listed in the Directory Ikatan Akuntan Publik Indonesia in 2016. The result in this study is the independence, knowledge and work experiencepartially no significant effect on view of unethical behavior accountant except idealsim partially significant effect on view ofunethical behavior accountant, while simultaneous idealism, independence, knowledge, and work experiencepartially no significant effect on view ofunethical behavior accountant.

Keywords:  Idealism, Independence, Knowledge, Work Experience, View Of Unethical BehaviorAccountant

 

Penelitian ini bertujuan untuk mengetahui pengaruh idealisme, independensi, pengetahuan, pengalaman kerja terhadap pandangan perilaku tidak etis akuntan di Kantor Akuntan Publik baik secara parsial maupun simultan. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang bersifat kausalitas. Data yang diperoleh dalam penelitian ini adalah data primer melalui penyebaran kuesioner  tertutup kepada akuntan yang bekerja di KAP Bandung yang terdaftar di Direktori Ikatan Akuntan Publik Indonesia. 2016. Penelitian ini menunjukkan bahwa independensi, pengetahuan, pengalaman kerja secara parsial tidak berpengaruh secara signifikan terhadap pandangan perilaku tidak etis akuntan kecuali idealisme secara parsial berpengaruh signifikan terhadap pandangan perilaku tidak etis akuntan, sedangkan secara simultan idealisme, independensi, pengetahuan, dan pengalaman kerja tidak berpengaruh terhadap pandangan perilaku tidak etis akuntan.

Kata Kunci: Idealisme, Independensi, Pengetahuan, Pengalaman Kerja, Pandangan Perilaku Tidak EtisAkuntan

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Published

2020-01-16

Issue

Vol. 3 No. 1 (2018)

Section

Articles

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