Jurnal Eksplorasi Akuntansi (JEA)
Vol 1 No 2 (2019): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Budaya Dan Religiusitas Terhadap Keputusan Akuntan

Nisa Umahmudah A (Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang)
Sany Dwita (Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang)
Nayang Helma Yunita (Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang)



Article Info

Publish Date
11 Jun 2019

Abstract

This study aims to test empirically about: 1) The influence of culture on the accountant's decision, and 2) the influence of religiousity effect on the accountant's decision. This type of research belongs to a quasi experiment. Data in this study were collected by using questionnaires on 200 accounting students from 2 universities in Padang City and 1 university in Madura. Data analysis was done by using two-way ANOVA. The results of this study conclude that culture affects an accountant in decision making, while religiousity does not affect the accountant's decision. This study focuses on Javanese culture and Minangkabau culture with a construal of self approach in assessing accountant decisions and using accounting students as a subject to examine cultural and religiousity influences on professional accountant decisions.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...