Volume 4, Issue 1, March 2018, Page: 8-14
The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable
Yuli Anwar, Department of Accounting, Economic College of Binaniaga, Bogor, Indonesia
Sukrisno Agoes, Department of Accounting, Tarumanagara University, Jakarta, Indonesia
Muhammad Nuryatno Amin, Department of Accounting, Trisakti University, Jakarta, Indonesia
Antonius Herusetya, Department of Accounting, Pelita Harapan University, Jakarta, Indonesia
Received: Jan. 23, 2018;       Accepted: Feb. 8, 2018;       Published: Feb. 28, 2018
DOI: 10.11648/j.ajtab.20180401.12      View  1184      Downloads  63
Abstract
This research aims to examine the effect of understanding codes of ethics (uce) and independence (i) upon the ethical judgement (ej) thru the personal value (pv) of the public accountant. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The constructs which have been directly affected one to another in this research is uce and i upon pv; uce, i and pv upon ej. However, there has been any direct effect of the accountants in Indonesia occurred upon their pv against ej accordingly. The model offered has indicated the impact of uce, i, pv and ej. Accountants in Indonesia might have made more discreet decision thru the ethical judgement based on the actual facts. The resulted a direct effect of uce and i upon pv; uce, i and pv upon ej, however, there are direct effect of the understanding codes of ethics and independence has happened to the personal value upon the ethical judgement.
Keywords
Understanding of Codes of Ethics (uce), Independence (i), Personal Value (pv), Ethical Judgement (ej)
To cite this article
Yuli Anwar, Sukrisno Agoes, Muhammad Nuryatno Amin, Antonius Herusetya, The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable, American Journal of Theoretical and Applied Business. Vol. 4, No. 1, 2018, pp. 8-14. doi: 10.11648/j.ajtab.20180401.12
Copyright
Copyright © 2018 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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