Saraswati, Melani (2015) PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA ETIKA : Studi Pada Auditor di Kantor Akuntan Publik di Kota Bandung. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah pengalaman auditor berpengaruh positif atau tidak terhadap penyelesaian dilema etika di Kantor Akuntan Publik di Kota Bandung dan untuk mengetahui apakah etika profesi berpengaruh positif atau tidak terhadap penyelesaian dilema etika di Kantor Akuntan Publik di Kota Bandung. Data yang digunakan adalah data primer yang diperoleh dari 48 auditor di Kantor Akuntan Publik di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah metode kombinasi kuantitatif dan kualitatif dengan model penelitian sequential explanatory dimana digunakan data primer berupa kuesioner dan wawancara. Analisis yang digunakan adalah analisis korelasi Pearson Product Moment dengan IBM SPSS 20 for windows untuk menguji hipotesis apakah pengalaman auditor berpengaruh positif terhadap penyelesaian dilema etika dan apakah etika profesi berpengaruh positif terhadap penyelesaian dilema etika. Hasil penelitian ini menunjukkan bahwa pengalaman auditor berpengaruh positif terhadap penyelesaian dilema etika dan etika profesi berpengaruh positif terhadap penyelesaian dilema etika. Kata Kunci: Pengalaman, Etika Profesi, Dilema Etika. This study aims to determine whether auditors experience give a positive effect or not toward completion of ethical dilemma in Public Accountant Firms in Bandung and to determine whether proffesional ethics give a positive effect or not toward completion of ethical dilemma in Public Accountant Firms in Bandung. Data used are primary data collected from 48 auditors at Public Accountant Firms in Bandung. The method used in this study is a mixed method of quantitative and qualitative with sequential explanatory research model which is used primary data in the form of questionnaire and interview. Analysis of the data used is the analysis of Pearson Product Moment with IBM SPSS 20 for windows to test the hypotheses is that auditors experience give a positive effect to completion of ethical dilemma and proffesional ethics give a positive effect to completion of ethical dilemma. The results show that auditors experience has positive influence toward completion of ethical dilemma while proffesional ethics has positive influence toward completion of ethical dilemma. Keywords: Experience, Proffesional Ethics, Ethical Dilemma
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA SAR p-2015; Pembimbing : I. Indah Fitriani |
| Uncontrolled Keywords: | Pengalaman, Etika Profesi, Dilema Etika. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mrs. Neni Sumarni |
| Date Deposited: | 01 Apr 2016 04:30 |
| Last Modified: | 01 Apr 2016 04:30 |
| URI: | http://repository.upi.edu/id/eprint/19890 |
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