ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SENSITIVITAS ETIKA PADA AUDITOR DI KANTOR PUSAT BPKP RI

ASTUTI, PUJI (2016) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SENSITIVITAS ETIKA PADA AUDITOR DI KANTOR PUSAT BPKP RI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Puji Astuti. Analysis of Factors that Influence Ethical Sensitivity on Auditors of BPKP RI Headquarters. Faculty of Economics, State University of Jakarta. 2016. This study aimed to get empirical evidence about the influence of Idealism, Relativism, Professional Commitment, and Organizational Commitment on Ethical Sensitivity. Many factors that tested in this research are Idealism, Relativism, Professional Commitment, and Organizational Commitment as independent variables and Ethical Sensitivity of Auditors as dependent variable. This research uses primary data with sample of auditors in BPKP RI headquarters. This study used accidental technique of sampling which is obtained 130 respondents as sample. This research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, this research proves that Relativism, Professional Commitment, and Organizational Commitment have effect to Ethical Sensitivity of Auditor, meanwhile Idealism have no effect to Ethical Sensitivity of Auditor. Keywords : Idealism, Relativism, Professional Commitment, Organizational Commitment, Ethical Sensitivity.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Marsellisa Nindito, SE, M.Sc, Ak, CA Pembimbing II: Petrolis Nusa P, SE, M.Acc, Ak, CA
Subjects: Ilmu Sosial (Social Science) > Adat Istiadat, Etiket Folklor (Customs, Etiquette, Folklore)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Mar 2018 02:42
Last Modified: 02 Mar 2018 02:42
URI: http://repository.fe.unj.ac.id/id/eprint/3458

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