Dwi Astuti, Yuliana (2023) VARIABEL SOSIODEMOGRAFI DAN PENGAMBILAN KEPUTUSAN ETIS: STUDI KASUS PADA AKUNTAN PROFESIONAL DI INDONESIA. Other thesis, STIE Bank BPD Jateng.
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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.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji peran beberapa variabel sosiodemografi dalam proses pengambilan keputusan etis akuntan profesional di Indonesia. Populasi dalam penelitian ini yaitu 38.021 akuntan profesional yang tergabung dalam Ikatan Akuntan Indonesia (IAI). Sampel yang digunakan dalam penelitian ini adalah 395 akuntan profesional dan diperoleh sejumlah 87 kuesioner kembali. Metode analisis dalam penelitian ini menggunakan perangkat lunak pengolah data IBM SPSS Statistics 26 dengan menggunakan uji korelasi Kendall, Kruskal-Wallis dan Jonckheere Terpstra. Hasil dari penelitian melalui uji korelasi Kendall, terdapat korelasi positif antara pola asuh (disiplin orang tua) dan pendidikan terhadap pengambilan keputusan etis. Berdasarkan uji Kruskal-Wallis menunjukkan bahwa pengambilan keputusan etis berbeda berdasarkan pola asuh (disiplin orang tua), agama, pendidikan dan pengalaman. Sedangkan menurut hasil uji Jonckheere Terpstra menunjukkan bahwa pengambilan keputusan etis berbeda berdasarkan pola asuh (disiplin orang tua) dan pendidikan. |
| Uncontrolled Keywords: | Ethical decision making, Upbringing, Education, Religion, Experience, Accountants |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 04 Jul 2023 02:02 |
| Last Modified: | 04 Jul 2023 02:02 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1098 |
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