SEIKO : Journal of Management & Business
Vol 5, No 1 (2022): January - Juny

Pengaruh Lingkungan, Pendidikan, Keluarga dan Usia terhadap Ethical Sensitivity Auditor pada Akuntan Publik Kota Medan

Jeremiah Jordy Saragi (PPs STIE Amkop Makassar)
Fauzi faryan (Unknown)
Keumala Hayati (Unknown)



Article Info

Publish Date
17 Jun 2022

Abstract

Abstrak Tujuanipenelitian ini adalah untukimenguji danimenganalisisipengaruh Lingkungan, Pendidikan, Keluarga dan Usia terhadap Ethical Sensitivity Auditor pada KantoriAkuntan Publik di Kota Medan. Penelitian ini bersifat kuantitatif. Sifatipenelitian iniiadalah penelitian eksplanatori. Populasiidalam penelitianiini adalah 180 Auditoriyang tersebar di 22 Kantor AkuntaniPublik di KotaiMedan. Modeliregresi yangidiperoleh digunakaniuntuk ujiihipotesis, pertama-tamaimodel iniidiuji dalam asumsiiklasik. Ujiiasumsi klasikiyang digunakan meliputi: ujiinormalitas, ujiimultikolinieritas, dan uji heteroskedestitas. Model analisis data ini menggunakanianalisis regresiiberganda. Hasil penelitian serta kesimpulanipenelitian ini adalahisecara Parsial dan Secara Simultan Lingkungan, Pendidikan, Keluarga dan Usia berpengaruhipositif danisignifikan terhadap Ethical Sensitivity Auditoripada KantoriAkuntan Publik di Kota Medan. Kata Kunci: Lingkungan, Pendidikan, Keluarga, Usia dan Ethical Sensitivity Auditor Abstract Theipurpose ofithis studyiwas toiexamine andianalyze theieffect ofiEnvironment, Education, Family and Age on Ethical Sensitivity Auditors at Public Accounting Firms in Medan City. Thisiresearch isiquantitative. Theinature ofithis researchiis explanatory research. Theipopulation inithis study were 180 auditors spread over 22 Public Accounting Firms in Medan City. Theiregression modeliobtained isiused toitest theihypothesis, first this modeliis testediin classical assumptions. The classical assumptionitest usediincludes: normalityitest, multicollinearityitest, and heteroscedasticity test. Thisidata analysisimodel usesimultiple regressionianalysis. Theiresults and conclusions of this study are Partial and Simultaneously Environment, Education, Family and Age haveia positiveiand significant effection Ethical Sensitivity Auditors at Public Accounting Firms in Medan City Keywords: Environment, Education, Family, Age and Ethical Sensitivity Auditor

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Journal Info

Abbrev

seiko

Publisher

Subject

Social Sciences

Description

The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects ...