VARIABEL SOSIODEMOGRAFI DAN PENGAMBILAN KEPUTUSAN ETIS: STUDI KASUS PADA AKUNTAN PROFESIONAL DI INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Dwi Astuti, Yuliana
Subject
H Social Sciences (General)
Datestamp
2023-07-04 02:02:27
Abstract :
This study aims to examine the role of several sociodemographic variables in the ethical decision-making process of professional accountants in Indonesia. The population in this study is 38,021 professional accountants who are members of the Ikatan Akuntan Indonesia (IAI). The sample used in this study were 395 professional accountants and 87 questionnaires were returned. The analytical method in this study used data processing software IBM SPSS Statistics 26 analysed using Kendall correlation, Kruskal-Wallis and Jonckheere Terpstra tests. The results of the study through the Kendall correlation test, there is a positive correlation between upbringing (parental discipline) and education on ethical decision making. Based on the Kruskal-Wallis test, it shows that ethical decision-making differs based on upbringing (parental discipline), religion, education and experience. Meanwhile, according to the results of the Jonckheere Terpstra test, ethical decision making is different based on upbringing (parental discipline) and education.
This study aims to examine the role of several sociodemographic variables in the ethical decision-making process of professional accountants in Indonesia. The population in this study is 38,021 professional accountants who are members of the Ikatan Akuntan Indonesia (IAI). The sample used in this study were 395 professional accountants and 87 questionnaires were returned. The analytical method in this study used data processing software IBM SPSS Statistics 26 analysed using Kendall correlation, Kruskal-Wallis and Jonckheere Terpstra tests. The results of the study through the Kendall correlation test, there is a positive correlation between upbringing (parental discipline) and education on ethical decision making. Based on the Kruskal-Wallis test, it shows that ethical decision-making differs based on upbringing (parental discipline), religion, education and experience. Meanwhile, according to the results of the Jonckheere Terpstra test, ethical decision making is different based on upbringing (parental discipline) and education.
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