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All Journal ProBisnis : Jurnal Manajemen International Journal of Economics (IJEC)
Zebua, Totona Berkat Elsuran
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Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Accounting Code of Ethics on Business Decisions: A Case Study on Multinational Companies Nasution, Dito Aditia Darma; Maisyarah, Renny; Chairunisa, Tengku Sheila; Safrianto, Reza; Zebua, Totona Berkat Elsuran; Darwin, Darwin; Ujung, Jhonny Tumpal Parulian; Gulo, Yurniwati
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1158

Abstract

The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.
The Influence of Experience, Supervision and Auditor Independence on Performance Audit Asriani, Linda; Yulisfan; Faurini, Novi; Syari, Meilya Evita; Fachri, Fadhlan; Zebua, Totona Berkat Elsuran
ProBisnis : Jurnal Manajemen Vol. 16 No. 3 (2025): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of experience, supervision, and independence of internal auditors on performance audits. Performance audits are systematic evaluations of the effectiveness, efficiency, and economy of an organization in achieving its goals. Internal auditors play an important role in providing added value through quality performance audits. The research method used is a quantitative approach with a descriptive associative research type. The population and this research are 32 universities in Medan City which have 32 internal auditors (LAPM), where the data collection technique is carried out by observation studies, distributing questionnaires to 32 universities in Medan City, and documentation studies. The data analysis technique uses multiple linear regression with the help of SPSS software. The results of the study indicate that the auditor independence variable has a significant effect on performance audits, while experience and supervision do not show a significant effect. This indicates that although experience and supervision are important, the auditor's objectivity and freedom in carrying out tasks are key factors in improving the quality of performance audits. This finding is expected to be an evaluation material for organizational leaders in strengthening the internal audit function through increasing independence and continuous coaching. This research also contributes to the development of performance audit literature, especially in higher education in Medan City
The Effect of Accounting Code of Ethics on Business Decisions: A Case Study on Multinational Companies Nasution, Dito Aditia Darma; Maisyarah, Renny; Chairunisa, Tengku Sheila; Safrianto, Reza; Zebua, Totona Berkat Elsuran; Darwin, Darwin; Ujung, Jhonny Tumpal Parulian; Gulo, Yurniwati
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1158

Abstract

The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.
Co-Authors Asriani, Linda Chairunisa, Tengku Sheila Darwin Darwin Dito Aditia Darma Nasution Fachri, Fadhlan Faurini, Novi Gulo, Yurniwati Maisyarah, Renny Safrianto, Reza Syari, Meilya Evita Ujung, Jhonny Tumpal Parulian Yulisfan