Pengaruh Literasi Akuntansi dan Pemahaman Etika Profesi Akuntansi Terhadap Komitmen Tidak Korupsi dengan Pendidikan Keluarga Sebagai Pemoderasi

Uswatun khasanah (Universitas 17 Agustus 1945 Jakarta)
Sihar Tambun (Universitas 17 Agustus 1945 Jakarta)

Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial

This study aims to prove whether there is an effect of accounting literacy and understanding of professional accounting ethics on non-corruption commitments moderated by family education. The research method used is the survey method. The data collection techniques used questionnaires and distributed them to respondents using Google Forms. The research subjects are accounting graduates who work in the Special Capital Region (DKI) Jakarta. The results of the research are accounting literacy and professional ethics of accountants have a significant positive effect on non-corruption commitment, while family education does not affect non-corruption commitment. Furthermore, family education has not been able to moderate the effect of accounting literacy on non-corruption commitments and family education has not been able to moderate the effect of professional accounting ethics on non-corruption commitments.