Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen dan Akuntansi Nusantara (JIMAKUN)
Michael
Universitas Sumatera Utara
Economics, Econometrics & Finance Education Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Budaya Organisasi Terhadap Etika Profesi Akuntan Michael
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 1 No. 1 (2025): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v1i1.762

Abstract

This study aims to examine and analyze the influence of organizational culture on the professional ethics of accountants. Using a quantitative approach with a survey method, this research collected data from accountants working in the private sector in the Jakarta area. A total of 120 respondents participated in this study, with data collected through a questionnaire whose validity and reliability had been tested. Data analysis was performed using descriptive statistics and multiple linear regression. The results show that organizational culture has a significant and positive influence on the professional ethics of accountants. This finding is supported by a regression analysis which found that dimensions of organizational culture, particularly ethical leadership and the reward system, are strong predictors of accountants' ethical behavior. Additional qualitative interviews confirmed that while a formal code of ethics exists, its implementation is highly dependent on a supportive culture and consistent enforcement. Thus, this study concludes that to strengthen the professional ethics of accountants, companies must focus on developing and maintaining a healthy organizational culture. The practical implications are the need for investment in developing leadership with integrity and designing a balanced incentive system to maintain the integrity of the accounting profession.
Co-Authors