CD Tesis

Pengaruh Pengetahuan, Pengalaman, Dan Orientasi Etika Terhadap Pertimbangan Audit Melalui Pengambilan Keputusan Etis

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This study aims to examine and analyze the influence of knowledge,
experience, ethical orientation and ethical decision making on audit judgment, to
test and analyze the influence of knowledge, experience, ethical orientation and
ethical decision making on ethical decision making. As well as to test and analyze
the influence of knowledge, experience and ethical orientation on audit judgment
through ethical decision making.
The population in this study was the Central Jakarta Regional Public
Accounting Firm, amounting to 62 KAP with convenience sampling method
technique so that as many as 186 auditors were taken in 62 public accounting
firms in the Central Jakarta Region. The analysis tool uses Structural Equation
Modeling-Partial Least Square (SEM-PLS).
The results showed that there was no influence between knowledge on
ethical decision making, there was an influence between experience on ethical
decision making. There is an influence between ethical orientation on ethical
decision making. There is no influence between knowledge of audit judgment.
There is no influence between experience on audit judgment. There is an influence
between ethical orientation on audit judgment. There is no significant influence
between ethical decision making on audit judgment. Furthermore there is no
influence between knowledge of audit judgment through ethical decision making.
There is no influence between experience on audit judgment through ethical
decision making. There is an influence between ethical orientation on audit
judgment through ethical decision making.
Keywords: knowledge, experience, ethical orientation, audit considerations,
ethical decision making

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0055)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xii, 148 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0055)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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