PENGARUH ETIKA PROFESI DAN ETIKA BISNIS TERHADAP KOMITMEN PROFESI AUDITOR DIKANTOR AKUNTAN PUBLIK

FURKAN, AINUL (2015) PENGARUH ETIKA PROFESI DAN ETIKA BISNIS TERHADAP KOMITMEN PROFESI AUDITOR DIKANTOR AKUNTAN PUBLIK. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

This research for to examine some of the factors that are theoritically thought to have an influence on the ability of professional auditors commitment, are professional ethics and business ethics. The quesion raised in this study are (1) The influence of professional ethics up to comitment to the professional, (2) The influence of business ethics up to comitment to the professional. Methods of data collection using questionnaires with sampling done by Convenience sampling in order to obtain appropriate samples representatives predetermined criteria so that the external auditors as selected 143 respondents. Data analysis techniques in this research is SPSS. This research gets some important conclusions is follow: First, that not all the hypotheses in this study has been accepted. Second, professional ethics those not influence up to comitments to the professional. Third, business ethics influence the comitments to the professional. Keywords: Professional Ethics, Business Ethics and Comitment to the professiona. Penelitian ini untuk menguji beberapa faktor yang secara teoritis diduga memiliki pengaruh terhadap komitmen profesi auditor, yaitu etika profesi dan etika bisnis. Pertanyaan penelitian yang diajukan pada penelitian ini adalah (1) Pengaruh etika profesi terhadap komitmen profesi, (2) Pengaruh etika bisnis terhadap komitmen profesi. Metode pengumpulan data dengan menggunakan kuesioner dengan pengambilan sampel dilakukan dengan metode convenience dengan tujuan untuk mendapatkan sample yang representatives sesuai kriteria yang telah ditentukan sehingga terpilih 143 auditor external sebagai responden penelitian ini. Teknis analisa data yang digunakan adalah SPSS. Penelitian ini menemukan beberapa kesimpulan penting yaitu: Pertama, tidak semua hipotesis dalam penelitian ini diterima. Kedua, etika profesi tidak berpengaruh terhadap komitmen profesi. Ketiga, etika bisnis berpengaruh terhadap komitmen profesi. Kata Kunci: Etika Profesi, Etika Bisnis dan Komitmen Profesi.

Item Type: Thesis (S2)
Call Number CD: CDT-555-15-011
NIM/NIDN Creators: 55513120011
Uncontrolled Keywords: Etika Profesi, Etika Bisnis dan Komitmen Profesi. Professional Ethics, Business Ethics and Comitment to the professional. Akuntansi Keuangan, AKUE
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MYTHA ALVIANA SARI
Date Deposited: 01 Jul 2022 17:22
Last Modified: 01 Jul 2022 17:22
URI: http://repository.mercubuana.ac.id/id/eprint/64314

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