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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi Keuangan dan Bisnis
Lili Anita
Universitas Negeri Padang
Economics, Econometrics & Finance Social Sciences

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PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI Henri Agustin; Lili Anita
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2009.v13.i4.184

Abstract

This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethical content should be embodied into accounting curriculum, (2) agree that ethical contents in accounting curriculum should be teached by a collaboration between accounting lectures and accounting practioners, (3) stongly agree that ethical conducts and moral obligations as an accountant were the main aspects that should be teached to accounting students, (4) agree that embodied ethical contents to every subjects in accounting curriculum was  the best way in integrated ethics to accounting students, and (5) strongly agree that the best learning methods in integrated ethics for accounting students were using critical review on ethics articels and  implementing those ethical values in every day life
Pengaruh Budaya Organisasi dan Peran Auditor Internal Terhadap Pencagahan Kecurangan dengan Pelaksanaan Sistem Pengendalian Internal Sebagai Variabel Intervening Riri Zelmiyanti; Lili Anita
Jurnal Akuntansi Keuangan dan Bisnis Vol 8 (2015): Jurnal Akuntansi Keuangan dan Bisnis PCR
Publisher : Politeknik Caltex Riau

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Abstract

Penelitian ini menguji hubungan budaya organisasi,auditor internal dan sistem pengendalian interanal terhadap pencegahan kecurangan. Sistem pengendalian internal dalam penelitian ini berperan sebagai variabel intervening. Penelitian ini erupakan jenis penelitian kausatif dan analisis data menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa Budaya organisasi dan sistem pengendalian internal berpengaruh signifikan positif terhadap pencegahan kecurangan di BPR Sumatera Barat sedangkan peran auditor internal tidak berpengaruh terhadap pencegahan kecurangan di BPR Sumatera Barat. Budaya organisasi berpengaruh signifikan positif terhadap pencegahan kecurangan melalui pelaksanaan sistem pengendalian internal di BPR Sumatera Barat. Peran auditor internal berpengaruh signifikan positif terhadap pencegahan   kecurangan melalui pelaksanaan sistem pengendalian internal di BPR Sumatera Barat.
Co-Authors Henri Agustin Riri Zelmiyanti