Kurniawan, Rubianto (2011) PENGARUH STRUKTUR ORGANISASI, DAN KECERDASAN EMOSIONAL TERHADAP PERILAKU ETIS AKUNTAN (STUDI EMPIRIK PADA KANTOR AKUNTAN PUBLIK DI JAKARTA). Skripsi thesis, Universitas Tarumanagara.
![[img]](http://repository.untar.ac.id/style/images/fileicons/text.png) |
Text
Rubiyanto Kurniawan 125070430 JA.pdf Download (52kB) |
Abstract
The background of this research is the accounting profession in Indonesia is governed by a professional code of ethics known as the Indonesian Institute of Accountants Code of Ethics. This is influenced by organizational structure, and emotional intelligence that will either result in ethical behavior accountant. This theoretical basis of research is a research development which performed by Endang (2006). This research framework is developt from deontology theories (Immanuel Kant) as background theory and prima facie (William David Ross) as grand theory. The used method is an empiric research with purposive sampling technique in data gathering. Data is received by sending 106 questionnaires to 7 public accounting office in Jakarta, with 86 questionnaires that have been answered, which consists of junior auditor, senior auditor, supervisor and manager. Data analysis is done by using SPSS 17. This research result show that organizational structure, and emotional intelligence on ethical behavior accountants a positive influential and significant, either partially and simultaneously. The conclusion of this research is the influence between organizational structure, and emotional intelligence of ethical behavior accountant. Suggestions for further research should be developed using other variables such as the legal system, understanding and knowledge of religion, and formal education auditor.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 23 Aug 2023 09:11 |
| Last Modified: | 23 Aug 2023 09:11 |
| URI: | http://repository.untar.ac.id/id/eprint/41534 |
Actions (login required)
 |
View Item |
