Putri, Farida Dewi Hariyanto and Marita, Marita (2018) PENGARUH GENDER, PENGALAMAN, ORIENTASI ETIKA DAN KOMITMEN PROFESIONAL TERHADAP SENSITIVITAS ETIKA AUDITOR (STUDI EMPIRIS PADA AUDITOR DI KANTOR AKUNTAN PUBLIK YOGYAKARTA). Kajian Akuntansi, 13 (2). pp. 98-112. ISSN 1907-1442
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Abstract
This research is aimed to determine the infl uence of gender, experience, ethical orientation and professional commitment to ethical sensitivity auditor in public accounting fi rm in Yogyakarta. This study uses primary data by distributing questionnaires. Questionnaires were distributed to 84 pieces to the auditor in 7 public accounting fi rm in the area of Yogyakarta and questionnaire obtained a total of 61 pieces that can be processed. Samples were taken by convenience sampling method. Questionnaire data were tested by validity, reliability test, test classic assumptions of normality and test hypotheses using multiple linear regression with SPSS version 20. The results showed that gender armpits sensitivityaffect the ethics of auditors in the public accounting fi rm of Yogyakarta. While the experience, ethical orientation and professional commitment affect the ethical sensitivity auditor in public accounting fi rm Yogyakarta.
| Item Type: | Article |
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| 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: | 26 Jun 2020 11:29 |
| Last Modified: | 26 Jun 2020 11:29 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22832 |
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