ANALISIS PERBEDAAN PERILAKU ETIS PELAKU AKUNTANSI DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN BADUNG

IGAA. Rai Utami Handayani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Made Dwi Ratnadi (Fakultas Ekonomi dan Bisnis. Universitas Udayana)
IGAM Asri Dwija Putri (Fakultas Ekonomi dan Bisnis. Universitas Udayana)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.02.TAHUN 2017

The aim of this study was to analyze the differences in accounting principals of ethical behavior based on the individual characteristics of the ethics of the financial statements of the local work force. Methods of data collection using questionnaire techniques. This study uses analysis  techniques Mann Whitney U - Test. The result is the behavior of agents belonging to the category of accounting internal locus of control is more ethical than external locus of control. The behavior of agents accounting including senior category no more than ethical the juniors in the ethics of the financial statements of the local work. Accounting actor's behavior women are not more  ethical than men. The behavior of agents accounting category benevolents more ethical than entitleds. The behavior of agents accounting educational background in accounting is no more ethical than non ethical accounting in preparing the financial statements of the local work force.