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All Journal Journal of Contemporary Information Technology, Management, and Accounting
Sulvia Trifatmala
Accounting Department, Faculty of Economics and Business, University of Jember
Computer Science & IT Economics, Econometrics & Finance

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Analysis of the Influence of the Company's Internal Environment and the External Environment of the Company on Accountant Professional Code of Conduct Sulvia Trifatmala
Journal of Contemporary Information Technology, Management, and Accounting Vol 3 No 2 (2022)
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7536167

Abstract

This study aims to determine the effect of the company's internal environment and the company's external environment on the code of ethics for the accountant profession. The research problems are as follows: Does the company's internal environment and the company's external environment affect the code of ethics for the accountant profession? The purpose of this study is to determine whether the company's internal environment and the external environment of the company affect the code of ethics for the accountant profession. This study examined 35 respondents by giving them a questionnaire before collecting data. The analytical method used is multiple linear regression statistical analysis and uses the T test to analyze the closeness of the relationship between individual variables, while testing the instrument using validity and reliability tests. The results of the analysis show that the company's internal environment and the company's external environment have no positive effect on the code of ethics for the accounting profession.
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