文章基本信息

标题：Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas
本地全文：下载
作者：Kadek Putri Prabandari ; I Gst Ayu Eka Damayanthi
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2019
卷号：29
期号：3
页码：943-957
DOI：10.24843/EJA.2019.v29.i03.p03
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University.The sample used amounted to 60 people with multiple linear regression analysis techniques.The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants.Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants.Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants.Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants.
关键词：Pengetahuan; Sensitivitas Etis; Akuntansi Publik; Idealisme; Persepsi.