Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/34818
Title: The Analyses of Auditors’ Personal Characteristic and its Impact on the Public Accountants’ Ethics
Authors: Amilin
Keywords: Research Subject Categories::SOCIAL SCIENCES
Issue Date: 8-Aug-2016
Publisher: Atlantis Press
Series/Report no.: Volume 15;
Abstract: The aim of this study is to examine the differences in auditors personal characteristic and their impact on the implementation of the public accountants ethics. The respondents are the auditors who work in the public accounting firm in Jakarta, Indonesia. The sample selection using purposive sampling method. Methods of data collection using questionnaires. The method of hypothesis testing using ANOVA. The results of the study, first, there are differences in personal characteristics between public accountant who occupied positions at Senior Auditor, Manager, and Partner. A significant difference only in the senior auditor with a partner. There is a difference between the senior with the manager and the manager with the partner, but this difference is not significant. Second, the personal characteristics of a public accountant in the position of Senior Auditor, Manager and Partner does not significantly affect the application of ethics Public Accountant. This study is important because public accountants play a role as an actor in maintaining public confidence, especially in the financial statement audit. Keywords—personal characteristic of public accountant, ethics of public accountant, senior auditor, manager, partner
metadata.dc.description.uri: http://www.atlantis-press.com/publications/aisr/index_aisr.html?http%3A//www.atlantis-press.com/publications/proceedings/aebmr
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/34818
ISSN: 978-94-62s20-68-4
Appears in Collections:Pre Print

Files in This Item:
File SizeFormat 
2_AMILIN - The Analyses of Auditors Personal Characteristics.pdf1.86 MBAdobe PDFView/Open


Items in UINJKT-IR are protected by copyright, with all rights reserved, unless otherwise indicated.