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The Accounting Journal of Binaniaga
Published by STIE Binaniaga
ISSN : 25274309     EISSN : 25801481     DOI : https://doi.org/10.33062/ajb
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management are covered by Acc. J. Binaniaga
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
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Search results for , issue " Vol 4, No 01 (2019): June 2019" : 1 Documents clear
Differences in individual demographic factors in the public accountant's ethical judgment process Anwar, Yuli
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v4i01.355

Abstract

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment

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