Kompetensi Moral Akuntan Publik

Harti Budi Yanti, Hasnawati Hasnawati, Christina Dwi Astuti, Haryo Kuntjoro

Abstract


Kompetensi moral sangat relevan bagi auditor sebab akuntan merupakan profesi yang bekerja atas dasar kepercayaan masyarakat. Penelitian ini memberikan bukti empiris tentang level kompetensi moral 342 orang auditor KAP di Jakarta. Hasil penelitian mengungkapkan 60% responden auditor berkompetensi moral tinggi, sisanya menengah. Tidak terdapat auditor yang rendah kompetensi moralnya. Auditor perempuan, auditor senior, auditor dengan masa kerja 2-4 tahun memperlihatkan nilai kompetensi moral tertinggi diantara auditor lainnya..

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References


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DOI: http://dx.doi.org/10.25105/pdk.v3i1.2477

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