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SIFAT MACHIAVELLIAN DAN PERTIMBANGAN ETIS : ANTESEDEN INDEPENDENSI DAN PERILAKU ETIS AUDITOR

PUSPITASARI, WINDA (2012) SIFAT MACHIAVELLIAN DAN PERTIMBANGAN ETIS : ANTESEDEN INDEPENDENSI DAN PERILAKU ETIS AUDITOR. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Purpose of this research is to explain the influence of the nature of Machiavellian and ethical consideration in the emergence of independence and ethical behavior in the self-auditor who worked in public accounting office in Surabaya. Machiavellian nature is a trait that has negative effect on a profession because it has a manipulative attitude. Ethical considerations are considerations made from the standpoint of humanity. Independence is not easily influenced attitude, while the behavior in accordance with prevailing norms. Test equipment used multiple linear regressions. Validity of test used is confirmatory factor analysis and reliability testing used is determinants. The results of this research are significant to the Machiavellian nature of independence and not significant with ethical behavior. And ethical considerations significant to the independence and ethical behavior. Machiavellian trait had a negative influence to the independence and ethical behavior while ethical considerations have a positive influence to the independence and ethical behavior. Keywords: Relativism, Machiavellian, ethical consideration, independence, ethical behavior.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 20 Oct 2017 10:21
Last Modified: 03 Jul 2018 01:36
URI: http://eprints.perbanas.ac.id/id/eprint/2499

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