PENGARUH PENGALAMAN, KOMITMEN PROFESIONAL, MOTIVASI, DAN INDEPENDENSI TERHADAP SENSITIVITAS ETIS AUDITOR

Laraswati, Rizki Niken and Heriningsih, Sucahyo (2016) PENGARUH PENGALAMAN, KOMITMEN PROFESIONAL, MOTIVASI, DAN INDEPENDENSI TERHADAP SENSITIVITAS ETIS AUDITOR. Kajian Akuntansi, 11 (1). pp. 64-78. ISSN 1907-1442

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Abstract

The aim of research to determine the effect of experience, professional commitment, motivation, and independence of the ethical sensitivity of the auditor on Public Accounting Firm in Yogyakarta Region. This study uses primary data in the form of a respondent’s answers on the questionnaire data collection. This study uses a sampling technique used purposive sampling and there are 47 samples that meet the criteria. This study uses regression analysis to data analysis techniques, where the results showed a variable experience, professional commitment, motivation and independence simultaneously infl uence the auditor ethical sensitivity. While partially only motivation variables that infl uence the auditor ethical sensitivity. Keywords: experience, professional commitment, motivation, independence, and ethical sensitivity.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Dr.MSi Akt Hiras Pasaribu
Date Deposited: 20 Jun 2020 04:19
Last Modified: 20 Jun 2020 04:19
URI: http://eprints.upnyk.ac.id/id/eprint/22815

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