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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Economac: Jurnal Ilmiah Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi JURNAL INOVASI PENDIDIKAN EKONOMI Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi International Journal of Pertapsi
Nayang Helmayunita
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Praktik Bisnis

 1 
PENGARUH ORIENTASI ETIKA, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS AKUNTAN Nayang Helmayunita
Jurnal Praktik Bisnis Vol 4, No 1 (2015)
Publisher : Jurnal Praktik Bisnis

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Abstract

This study aimed to examine 1) the influence of idealism orientation to ethical behavior of accountants 2) the influence of relativism to ethical behavior of accountants, and 3) the influence of locus of control on the ethical behavior of accountants. This research classified as causative studies. Population of research are the auditors in the city of Padang and Pekanbaru. The sample determined by total sampling method. Methods of data collection using the questionnaire, the questionnaire which can be processed a total of as many 54 questionnaires. Types of data is data subject and the data source is primary data. Analysis of data using multiple regression with F test and t test with the help of Statistical Package For Social Science (SPSS). The results showed that: (1) the orientation of ethical idealism positive significant effect to ethical behavior in which the significance value of 0.002, less than the alpha value of 0.05. (2) the orientation of ethical relativism is not significant negative effect on the ethical behavior of accountants with significant value of 0.452, this value is greater than alpha 0.05. (3) Locus of Control significant effect on ethical behavior of accountants with a significance value of 0.013, this value is smaller than alpha of 0.05. This research is still limited to idealism, relativism, and locus of control. For further research may add other variables that can influence ethical behavior. In addition further research is also better done with the interview so as to dig up all the goals in research. Keywords: Orientation ethics, idealism, relativism, locus of control, ethical behavior of accountant.
Co-Authors Ade Elsa Betavia Aimatul Yumna Anindya Radita Maiziyah Annisa Erma Ayunda Ashry Salamayrika Rahmawaty Atikah Juliani Putri Bintang Pamungkas Charoline Cheisviyanny Charoline Cheisviyanny Deby Nofrizaldi Dede Elevendra Desmita Desmita Dian Fitria Handayani Dian Fitria Handayani Dian Yustika Dovi Septiari Fiola Finomia Honesty Gustiman Candra Haris Fadilah Hayatun Nufus Helga Nuri Honesty Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Herlina Helmy Herman Muliawan Hutriyal Alwi Lisa Intan Sari Menik Kurnia Siwi Mesrawati Candra Mia Angelina Setiawan Mike Sonita Sari Nanda Putri Novrita Aulia Rahmi Nurzi Sebrina Panji Maulana Rani Rani Reza Purnama Eka Putri Riska Fitri Yeni Rizki Zulkarnain Rusdi Rusdi Sandri Niddin Sany Dwita Sariyanah Sariyanah Silfia Reshie Vanica Serly Vanica Serly Vanica Serly Vita Fitria Sari Widyatul Fitri Yeniwati Yeniwati Yulia Eka Sari