PERILAKU ETIS AKUNTAN MASA DEPAN DIPENGARUHI RELIGIUSITAS, INTELLECTUAL CAPITAL, LOCTTS OF CONTROL DAN NILAI.NILAI ETIKA

Pasaribu, Hiras and Malesthal, Sunu Pranya (2017) PERILAKU ETIS AKUNTAN MASA DEPAN DIPENGARUHI RELIGIUSITAS, INTELLECTUAL CAPITAL, LOCTTS OF CONTROL DAN NILAI.NILAI ETIKA. In: PROCEEDING SEMINAR NASIONAL TAHUN KE.1 CALL FOR PAPERS HASIL PENELITIAN PENGUATAN TATA KELOLA PERUSAHAAN THEMA: ,. PENG UATAN TATA KELOLA PEMERINTAHAN, KOPERASI, UMKM DAN KORPORASI, 24 Oktober 2017, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PEMBANGUNAN NASIONAL "VETERAN" YOGYAKARTA.

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Abstract

The purpose of this stu y was fo fesf the effect of religiosity (intrapersonal and interpersonal), intellectual capital, locus of control, and ethicat oientation (idealism and retativism), the ethicat behavior of accountants future or prospective accountant is a student majoring in accounting. The sample used 200 respondents of whom are students majoing in accounting UpN ,Veteran,, Yogyakafta. The sampling method using purposive sampting, while the criteria relating to sampting Sugiyono (2012) sfafes that the number of members of the sample of at least ten times the number of variables. The research method using multipte linear regression, coefficient test deterinasi, f test, t test. Based analaisis this study stated that intetlectual capital, locus of control, ethicat orientation idealism affect the ethical behavior of accountants future, white religiosity intrapersonal, interpersonal religiosity and ethical retativism orientation does not affect the ethicat behavior of future accountants. Eased on the resu/fs of this study are expected of students majoring in accounting UpN 'Veteran,, Yogyakafia is more ethical behavior in everyday tife both duing lectures or when later entered the workforce. So do not hurt yourself and others. Keywords: Ethical Conduct, Retigiosity, tnteltectual Capitat, Locus of Control, Ethical values.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Ethical Conduct, Retigiosity, tnteltectual Capitat, Locus of Control, Ethical values.
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: 02 Jul 2020 08:36
Last Modified: 13 Jul 2020 07:14
URI: http://eprints.upnyk.ac.id/id/eprint/22947

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