Pengaruh Locus Of Control, Equity Sensitivity, Ethical Sensitivity Dan Gender Terhadap Perilaku Etis Akuntan (Studi Empiris Kantor Akuntan Publik Wilayah Padang dan Pekanbaru)
Abstract: This study aimed to
obtain empirical evidence about the extent of the influence of locus of
control, equity sensitivity, ethical sensitivity dan gender to the ethical
behavior of accountant. This research classified as causative. Population of
this research was auditor who work in public accountant office in Padang and
Pekanbaru. Samples were determined by the method of sampling as many as 66
Auditors with the respondent 59 Auditors. Collection methods used
questionaires. Analyzing of the data using multiple regression with F test, and
t test.
The result of this study indicated (1) locus of control and ethical
sensitivity have positive and significant impact on ethical behavior of accountan and (2)
equity sensitivity and female auditors did not effect the ethical behaviorof
accountan.
Keywords: Locus of control,
Equity Sensitivity, Ethical Sensitivity, Gender and Ethical Behavior Accountan
Penulis: Betti Susanti
Kode Jurnal: jpakuntansidd140694
