PENGARUH PERSEPSI PROFESI, KESADARAN ETIS DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK DI KOTA MEDAN
ABSTRACT: The objective of the
research was to verify the influence of perception on profession, ethical
awareness, and auditor’s independency, simultaneously and partially, on the commitment
of public accountant’s profession in Medan. The data were gathered by conducting
field survey, that is, by distributing questionnaires. The samples were taken
by using purposive sampling technique. The data were primary data, obtained
from giving 40 questionnaires to 20 public accountant offices in Medan. There
were 34 obtained questionnaires which were processed. The data were analyzed by
using multiple regression analysis with an SPSS 19 software program. The result
of the research showed that, simultaneously (F test), the three independent
variables (perception on profession,
ethical awareness, and auditor’s independency) had significant influence
on the commitment of public accountant’s profession. Partially, perception on
profession, and auditor’s independency
influenced the commitment of public accountant’s profession
respectively.
Keywords: Perception on
Profession, Ethical Awareness, Auditor’s Independency, Commitment of Profession
Penulis: Rizqy Fadhlina Putri,
Azhar Maksum, Erwin Abubakar
Kode Jurnal: jpakuntansidd130171
