Pratiwi, Sherley Lucia Citra (2016) HUBUNGAN ANTARA PERSONAL BACKGROUND DENGAN KETAATAN AUDITOR PADA KODE ETIK AKUNTAN PUBLIK:Survei pada 12 Kantor Akuntan Publik di Kota Bandung. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini memiliki tujuan untuk membuktikan adanya hubungan antara personal background auditor (variabel X) dengan ketaatan auditor pada kode etik akuntan publik (variabel Y). variabel X ditinjau melalui 4 (empat) dimensi yaitu pendidikan, organisasional, pengalaman hidup, dan imbalan yang diterima. Sedangkan variabel Y ditinjau melalui 5 (lima) dimensi yaitu indenpensi-integritas-objektivitas, standar umum dan prinsip akuntansi, tanggung jawab kepada rekan seprofesi, tanggung jawab kepada klien serta tanggung jawab dan praktik lain. Penelitian ini dilakukan pada 12 (dua belas) Kantor Akuntan publik di Bandung. Ditinjau dari metode yang digunakan, maka penelitian ini termasuk penelitian survey dan menurut tingkat eksplanasinya maka termasuk penelitian asosiatif/korelasional. Skala yang digunakan adalah skala ordinal dan metode Likert. Setelah dilakukan pengujian validitas dan realibilitas, data yang valid dan reliabel tersebut kemudian diolah dan dianalisis dengan menggunakan metode korelasi Rank Spearman. Dari penelitian atas hubungan dari kedua variabel dengan metode korelasi Rank Spearman tersebut dihasilkan koofesien korelasi sebesar 0,541 (rs=0,541), yang berarti terdapat hubungan positif antara latar belakang (personal background) auditor dengan ketaatan auditor pada kode etik akuntan publik.; This research ownstarget to prove relation extistence between personal backgrounds from auditor (variable X) with auditor adherence to the code of ethics of public accountants (variable Y). variable X evaluated through 4 (four) dimensions, that are education, organizational, life experience, and reward accepted. While variable Y evaluated through 5 (five) dimensions that are evaluated-integrity-objectivity, general standard an accounting principles, the responsibility to acquaintance, the responsibility to client and also the responsibility and other practice. This research conducted at 12 (twelve) Public Accountant Office in Bandung. Evaluated from method used, this research is a survey research and according to explanation level of research, it is a correlation study. Scale used is ordinal scale and Likert method. After data validity and realibility examined, valid and reliable data analyzed by using Rank Spearman Correlation method. From the research for the relation of both variables, wirh Rank Spearman Correlation method, produced correlation coefficient as 0,541 (rs=0,541), meaning there positive relation between personal background auditor with auditor adherence to the code of ethics of public accountants.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | S PEA PRA h-2016; I. Tb. Aman F |
| Uncontrolled Keywords: | Personal background dan Ketaatan Auditor pada Kode Etik Akuntan Publik,Personal Background and Auditor Adherence to the Code of Ethics of Public Accountant. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mr mhsinf 2017 |
| Date Deposited: | 07 Jul 2017 08:30 |
| Last Modified: | 07 Jul 2017 08:30 |
| URI: | http://repository.upi.edu/id/eprint/23490 |
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