SKRIPSI AKS

PENGARUH KOMITMEN PROFESIONAL DAN BUDAYA ETIS ORGANISASI TERHADAP PENGAMBILAN KEPUTUSAN ETIS AUDITOR DENGAN EFIKASI DIRI SEBAGAI VARIABEL MODERASI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH SURAKARTA, YOGYAKARTA DAN SEMARANG

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ABSTRACT Researchers want to know whether professional commitment and organizational ethical culture affect the ethical decision making of auditors. And to find out whether self-efficacy strengthens the effect of professional commitment and organizational ethical culture on auditors' ethical decision making. This research is quantitative with the primary data source in the form of a questionnaire. The population includes all auditors who work in Public Accounting Firms in Surakarta, Yogyakarta and Semarang. The sampling technique used purposive sampling so that a sample of 79 auditors was obtained. The analysis technique uses moderated regression analysis. The results show that professional commitment has a positive effect on auditor ethical decision making. Organizational ethical culture has a negative effect on auditor ethical decision making. And self-efficacy weakens the influence of professional commitment and organizational ethical culture on auditor ethical decision making. Keywords: Professional Commitment, Organizational Ethical Culture, Self-Efficacy, Ethical Decision Making.

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 MIT p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 122 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

MITA WULANDARI

Versi lain/terkait

Lampiran Berkas

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