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All Journal Among Makarti Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business NISBAH: JURNAL PERBANKAN SYARIAH PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal EK dan BI Muhammadiyah Riau Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Proceedings Series on Physical & Formal Sciences JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Science and Technology (FJST) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE
Hadi Pramono
Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : Among Makarti

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PENGARUH PERSONAL VALUES TERHADAP PENGAMBILAN KEPUTUSAN ETIS AKUNTAN PUBLIK Pramono, Hadi; Ario, Ugung Dwi
AMONG MAKARTI Vol 2, No 2 (2009): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v2i2.5

Abstract

Ethical reasoning has recently received conciderable emphasis in the accounting literature. Values are believed to be a powerful force behind on the behavioral responses of individuals. Individual values play an important role in influencing the behavior and ethical decision making, but several studies have failed to provide support for effect of individual values on ethical decision making in bussines. The purpose of this study is to evaluate whether in individual values explain differing perception of moral intensity when moral agent are confronted with the same issue. Subject of this study were 100 accountant. Sample determined by purposive sampling to accountant with two years experiance.. Regression analysis was used to test hypotheses regarding relationships between values and perception of moral intensity. This study results there are not influence of individual values on respondents’ perception of moral intensity. There is the possibility that the nature of the study topic (ethics) must have detracted from influence of personal values as determinants of ethical behavior. Limitations exist when students are used as subjects. Key words: ethical behavior, individual values, perception of moral intensity
Co-Authors AA Sudharmawan, AA Abdul Rohman Aditya Pratama Agus Mulyadi Purnawanto Ainul Faizah Zahroh Akhmad Fauzan Amir Amir Amir Amir Andra Tiara Syafira Anggi Puspitasari, Marcela Ani Kusbandiyah Anis Shofiyani Annisa Ilma Hartikasari Arafah, Monalisa Dinda Astian Yosi Meilani Astri Hardirmaningrum Athila Namira Awandini Aziz, Muhammad Minanul Azmi Firtiati Bima Cinintya Pratama Budi Santoso, Suryo Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Dirgantari, Novi Dwi Winarni Dwi Winarni Edi Joko Setyadi Edy Joko Setyadi, Edy Joko Eka Destiani, Eka Eko Hariyanto Eli Susanti Endar Puspawiningtiyas Enjang Meylani Ernawati Ernawati Erny Rachmawati Eti Yustika Hartono Fachri Ramadhan, Hafidz Fadhilah, Alya Nur Feri Wibowo Fitriati, Azmi Fitrina Hidayati Gustha Priyatna Hamami Alfasani Dewanto Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hartikasari, Annisa Ilma Haryanto, Totok Hepy Dwi Aranita Hermin Endratno Herni Justiana Astuti Hijrianti, Zora Lutvya Sabrina Ikhsani, Mastur Mujib Ilham Nurhabibie Inayati, Nur Isna Indra, Abimanyu Nur Ira Hapsari Ira Hapsari Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Khaerunnisa Dwiyanti Kikih Sugiarti Mintaraga Eman Surya Mudjiyanti, Rina Mulyadi P, Agus Neva Widya Romadhan Novi Dirgantari Nur Isna Inayati Pramurindra, Rezky Prihantoro, Sony Anggun Prismulyantoro, Arif Puspitasari, Dilla Amalia Putri Fitriana, Priska Putri, Francinita Rakhmawati, Fitri Reghita Nabilla Shafira Rido, Alvito Risa Triwardani Rizka Rahayu Utami Rizky Ramdani Santoso, Selamet Eko Budi Setyadi, Edi Joko Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Suryo Budi Santoso SURYO Budi Santoso Suyoto Suyoto Tiara Pandansari Tri Yulianto Ugung Dwi Ario Ugung Dwi Aryo Wibowo, Ugung Dwi Aryo Utari Setia Pratiwi Vara, Laetia Devara Chairunisa Vienka Ferenzha Salsabilla Wa Mareza Dwi Nugraheni Widayanti, Leni Widia Astuti Yulianti Nur Fauziah