HUBUNGAN ATURAN ETIKA UNTUK MENINGKATKAN
PROFESIONALISME AKUNTAN PUBLIKâ€
(Survei pada KAP di Surabaya)â€
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Dewi , Kurniawati
Subject
HJ9701 Public accounting. Auditing
Datestamp
2014-04-28 08:21:11
Abstract :
Public accountant office as a separate element still have a chance to be looked at broadly as a learned profession. When a public accountant office becomes more accepted, they must face a greater risk, the possibility of alleged negligent in their actions, in dealing adversity failure or tolerance control system is inadequate. Public accountant office included as one defenders in the prosecution of the organization. Therefore needed an appropriate attitude with high standards of professionalism. Things to take a look within existence from the professionalism is defined as the basic ethical professional behavior. In addition the was a significant positive correlation between attitude obey the rules of professional commitments. With a commitment to high professional will prioritize the importance of obeying rules. Based on description above, the purpose of this study was to determine the effect of the rules ethics to improve the professionalism of public accountants. The population in this study were all users contained in some KAP in Surabaya. The sample is all population of users in Surabaya, which is totaling 43 KAP. Sample consists of all members from population based and served sphere Surabaya. Model used in this research is a test of linear regression. After knowing the problem, researching and discussing the results of research on the relationship of professional ethics and professionalism then few conclusions can be drawn as follows: Profession Ethics have a high correlation to professionalism.
Public accountant office as a separate element still have a chance to be looked at broadly as a learned profession. When a public accountant office becomes more accepted, they must face a greater risk, the possibility of alleged negligent in their actions, in dealing adversity failure or tolerance control system is inadequate. Public accountant office included as one defenders in the prosecution of the organization. Therefore needed an appropriate attitude with high standards of professionalism. Things to take a look within existence from the professionalism is defined as the basic ethical professional behavior. In addition the was a significant positive correlation between attitude obey the rules of professional commitments. With a commitment to high professional will prioritize the importance of obeying rules. Based on description above, the purpose of this study was to determine the effect of the rules ethics to improve the professionalism of public accountants. The population in this study were all users contained in some KAP in Surabaya. The sample is all population of users in Surabaya, which is totaling 43 KAP. Sample consists of all members from population based and served sphere Surabaya. Model used in this research is a test of linear regression. After knowing the problem, researching and discussing the results of research on the relationship of professional ethics and professionalism then few conclusions can be drawn as follows: Profession Ethics have a high correlation to professionalism.
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