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PENGARUH PEMAHAMAN KODE ETIK, NILAI ETIS, PRINSIP MORAL DAN KOMPENSASI TERHADAP PERILAKU ETIS (Studi Pada Kantor Akuntan Publik di Kota Malang)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PEMAHAMAN KODE ETIK, NILAI ETIS, PRINSIP MORAL DAN KOMPENSASI TERHADAP PERILAKU ETIS (Studi Pada Kantor Akuntan Publik di Kota Malang)
 
Creator La Buda, Muhamad Yasin
Mahsuni, Abdul Wahid
Afifudin, Afifudin
 
Description The research aims to determine the effect of understanding the code of ethics, ethical values, moral principles and compensation on ethical behavior. The population of this research is the Public Accounting Firm (KAP) located in Malang. Sampling uses the Purposive Sampling method and there are 6 Public Accounting Firms (KAP) that fit the criteria. This study uses multiple linear regression models. In this study shows that understanding the code of ethics has a positive effect on ethical behavior. Ethical value has a positive effect on ethical behavior. Moral principles do not affect ethical behavior. Compensation has no effect on ethical behavior. Keywords : Understanding of the code of ethics, ethical values, moral principles, compensation, ethical behavior.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-02-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/6109
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/6109/5011
 
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