PENGARUH RELIGIUSITAS, INTELECTUAL CAPITAL, LOCUS OF CONTROL, ORIENTASI ETIS, TERHADAP PERILAKU ETIS AKUNTAN MASA DEPAN (Studi Kasus Pada Mahasiswa Akuntansi UPN Veteran Yogyakarta)

Pranya Malestha, Sunu (2017) PENGARUH RELIGIUSITAS, INTELECTUAL CAPITAL, LOCUS OF CONTROL, ORIENTASI ETIS, TERHADAP PERILAKU ETIS AKUNTAN MASA DEPAN (Studi Kasus Pada Mahasiswa Akuntansi UPN Veteran Yogyakarta). Other thesis, UPN "Veteran" Yogyakarta.

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Abstract

Penelitian ini membahas tentang perilaku etis akuntan masa depan. Dalam hal ini adalah mahasiswa jurusan akuntansi (Studi kasus pada mahasiswa jurusan akuntansi UPN “Veteran” Yogyakarta). Tujuan dari penelitian ini adalah menguji perngaruh religiusitas (intrapersonal dan interpersonal), intellectual capital, locus of control, dan orientasi etis (idealisme dan relativisme), terhadap perilaku etis akuntan masa depan atau calon akuntan yaitu mahasiswa jurusan akuntansi. Penelitian ini dilakukan pada 200 responden yang semuanya adalah mahasiswa jurusan akuntansi UPN “Veteran” Yogyakarta. Hasil analisis menunjukan bahwa secara bersama-sama variabel religiusitas intrapersonal, religiusitas interpersonal, intellectual capital, locus of control, orientasi etis idealisme, orientasi etis relativisme, berpengaruh terhadap perilaku etis akuntan masa depan. Berdasarkan analisis lainya intellectual capital, locus of control, orientasi etis idealisme, orientasi etis relitivisme berpengaruh terhadap perilaku etis akuntan masa depan. Sedangkan religiusitas intrapersonal, religiusitas interpersonal tidak berpengaruh terhadap perilaku etis akuntan masa depan. Kata kunci : Perilaku Etis, Religiusitas, Intellectual Capital, Locus of Control, Orientasi Etis. ABSTRACT This study discusses the ethical behavior of future accountants. In case this is a student majoring in accounting (A case study on a student majoring in accounting UPN "Veteran" Yogyakarta). The purpose of this study was to test the perngaruh religiosity (intrapersonal and interpersonal), intellectual capital, locus of control, and ethical orientation (idealism and relativism), the ethical behavior of accountants future or prospective accountant is a student majoring in accounting. This study was conducted on 200 respondents all of whom are students majoring in accounting UPN "Veteran" Yogyakarta. Results of the analysis showed that together intrapersonal variables religiosity, religiosity interpersonal, intellectual capital, locus of control, idealism ethical orientation, the orientation of ethical relativism, affect the ethical behavior of future accountants. Based on analysis of other intellectual capital, locus of control, ethical orientation idealism, ethical relativism orientation affect the ethical behavior of future accountants. While religiosity intrapersonal, interpersonal religiosity does not affect the ethical behavior of future accountants. Keywords :

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 05 Apr 2017 07:01
Last Modified: 05 Apr 2017 07:01
URI: http://eprints.upnyk.ac.id/id/eprint/11704

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