ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREATIVITAS AKUNTAN
Abstract: This study aims to
examine the influence of internal factors for the creativity accountans.
Accounting is considered as the science is far from creativity. This causes an
accountant is prevented from being creative possibilities. Accountants will be
closed opportunities and the chance to be creative. This study examined the
influence of ethics to the creativity accountant by Bryant, et al (2011) and
Nurcahyo (2012). Ethics is measured using the dimensions of idealism and
relativism. In addition, this study also examines the effect of job tenure,
gender and intellectual of the creativity accountant.
The population of this study is the auditor who works in the firm in the
city of Semarang. The sample was an auditor who works in the firm in the city
of Semarang with sampling techniques through sampling covinience. Data were
collected through questionnaires and analyzed using multiple regressions.
The results showed that the job tenure and gender had no effect on
creativity accountant. In addition, intellectual and relativism significantly
positive effect on creativity accountant. Idealism significantly negative
effect on creativity accountant.
Keywords: job tenure, gender,
intelligence, ethics, idealism, relativism, creativity, creativity accountant
Penulis: Rachman Aviv, Dul
Muid
Kode Jurnal: jpakuntansidd140987
