NYDIA AMALIA DESIDERIA, . (2017) PENGARUH PERSONAL COST, SIFAT MACHIAVELLIAN, DAN TIPE KEPRIBADIAN TERHADAP SENSITIVITAS ETIKA AUDITOR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Skripsi - Nydia Amalia Desideria.pdf Download (1MB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh personal cost, sifat machiavellian dan tipe kepribadian terhadap sensitivitas etika auditor. Populasi dari penelitian ini adalah Kantor Akuntan Publik di daerah Jakarta Selatan. Teknik pengambilan sampel menggunakan purposive sampling. Penelitian ini menggunakan data primer berupa kasus dan pernyataan dalam bentuk kuesioner yang terdiri dari 35 item kasus dan pernyatan. Penelitian ini menggunakan analisis regresi berganda untuk menguji hipotesis dengan bantuan program Statistical Package for the Sosial Science (SPSS) versi 20. Hasil penelitian membuktikan bahwa (1) personal cost berpengaruh signifikan positif terhadap sensitivitas etika auditor, (2) sifat machiavellian berpengaruh signifikan negatif terhadap sensitivitas etika auditor, (3) tipe kepribadian tidak berpengaruh terhadap sensitivitas etika auditor. This study aims to determine the effect of personal cost, machiavellianism and personality type towards ethical sensitivity of auditor. The population of this research is Public Accounting Firm in South Jakarta area. Sampling techniques using a purposive sampling. This study uses primary data of cases and statements in the form of questionnaires consisting of 35 items of cases and statements. This study used multiple regression analysis to test the hypothesis with the support of Statistical Package for the Sosial Science (SPSS) program 20th version. The result of this research shows that (1) personal cost had a significant positive effect on ethical sensitivity of auditor, (2) machiavellianism had a significant negative effect ethical sensitivity of auditor, (3) personality type had no effect on ethical sensitivity of auditor.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1) Dr. Choirul Anwar, MBA., MAFIS., CPA 2) Adam Zakaria, SE, Akt., M. Si, Ph.D |
| Subjects: | Ilmu Sosial > Perdagangan > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | sawung yudo |
| Date Deposited: | 14 Mar 2022 02:10 |
| Last Modified: | 14 Mar 2022 02:10 |
| URI: | http://repository.unj.ac.id/id/eprint/24398 |
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