Pranya Malestha, Sunu and Pasaribu, Hiras (2017) 7 PERILAKU ETIS AKUNTAN MASA DEPAN DIPENGARUHI RELIGIUSITAS, INTELLECTUAL CAPITAL, LOCUS OF CONTROL, DAN NILAI-NILAI ETIKA. In: PROCEEDING SEMINAR NASIONAL TAHUN KE-1 CALL FOR PAPERS HASIL PENELITIAN PENGUATAN TATA KELOLA PERUSAHAANTHEMA :“PENGUATAN TATA KELOLA PEMERINTAHAN DAERAH, KOPERASI, UMKM DAN KORPORASI, 24 OKTOBER 2017, Yogyakarta.
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Perilaku Etis Akuntan Masa Depan Dipengaruhi Religiusitas, Intelectual Capital, Locus Of Control, dan Nilai-Nilai Etika-pages-1-merged.pdf Download (7MB) | Preview |
Abstract
The purpose of this study was to test the effect of 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. The sample used 200 respondents of whom are students majoring in accounting UPN “Veteran” Yogyakarta. The sampling method using purposive sampling, while the criteria relating to sampling Sugiyono (2012) states that the number of members of the sample of at least ten times the number of variables. The research method using multiple linear regression, coeffi cient test deterinasi, f test, t test. Based analaisis this study stated that intellectual capital, locus of control, ethical orientation idealism affect the ethical behavior of accountants future, while religiosity intrapersonal, interpersonal religiosity and ethical relativism orientation does not affect the ethical behavior of future accountants. Based on the results of this study are expected of students majoring in accounting UPN “Veteran” Yogyakarta is more ethical behavior in everyday life both during lectures or when later entered the workforce. So do not hurt yourself and others.Keywords: Ethical Conduct, Religiosity, Intellectual Capital, Locus of Control, Ethical values.
| Item Type: | Conference or Workshop Item (Paper) |
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| Uncontrolled Keywords: | Keywords: Ethical Conduct, Religiosity, Intellectual Capital, Locus of Control, Ethical values |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 25 Aug 2020 07:26 |
| Last Modified: | 25 Aug 2020 07:26 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/23486 |
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