DAMPAK KODE ETIK PADA PENGARUH DILOSOFI ETIS DAN INTENSITAS ETIS TERHADAP PENGAMBILAN KEPUTUSAN ETIS

Suryadi Winata, Khomsiyah Khomsiyah

Sari

The purpose of this study is to examine the role of ethics code to influence the ethical philosophy and ethical intensity of public accountant consist of; idealism, relativism, magnitude of consequence, social consensus and temporal immediacy to the process of ethical decision making. The research samples used are 138 public accountants. The hypotheses testing used is moderated regression analysis. The results show that code of ethics reduce the influence of idealism to ethical awareness of public accountants. code of ethics and idealism are factors that are complementary, so the implications of the code of conduct is an importance tool for the implementation of idealistic thinkings in ethical decision-making practice of public accountants.

Kata Kunci

code of ethic, ethical philosophy, ethical intensity, and public accountants.

Teks Lengkap:

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Referensi

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