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All Journal Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Uswatun khasanah
Universitas 17 Agustus 1945 Jakarta
Economics, Econometrics & Finance Education

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Pengaruh Literasi Akuntansi dan Pemahaman Etika Profesi Akuntansi Terhadap Komitmen Tidak Korupsi dengan Pendidikan Keluarga Sebagai Pemoderasi Uswatun khasanah; Sihar Tambun
Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v8i1.6928

Abstract

This study aims to prove whether there is an effect of accounting literacy and understanding of professional accounting ethics on non-corruption commitments moderated by family education. The research method used is the survey method. The data collection techniques used questionnaires and distributed them to respondents using Google Forms. The research subjects are accounting graduates who work in the Special Capital Region (DKI) Jakarta. The results of the research are accounting literacy and professional ethics of accountants have a significant positive effect on non-corruption commitment, while family education does not affect non-corruption commitment. Furthermore, family education has not been able to moderate the effect of accounting literacy on non-corruption commitments and family education has not been able to moderate the effect of professional accounting ethics on non-corruption commitments.
Co-Authors Sihar Tambun