PENERAPAN ETIKA PROFESI DALAM PENGAMBILAN KEPUTUSAN ETIS AUDITOR
DOI:
https://doi.org/10.70248/jmie.v2i3.2172Abstract
Professional ethics are moral principles and standards that regulate the behavior and actions of professionals in carrying out their duties and responsibilities. In this article, ethics is very necessary for choosing ethical decision making because the accounting profession also has a very crucial and in-depth understanding of how ethics in ethical decision making is for an auditor. The aim of this research is to clarify the relationship between professional ethics and auditor ethical decision making. iThis research uses the iSLR method (System iLiterature iReview) and this research can help in balancing the level of significant relationships between professional ethics when making decisions, i.e. auditors and anticipating actions that are inconsistent with business etiquette and when making decisions. idecision. This research was carried out on a sample of 30 articles. The variables used in this research are professional ethics and auditor ethical decisions. iThe research results show that the application of professional ethics has a significant positive influence on auditors' ethical decisions. iThis research was participated in by three students of the iFaculty of iEconomics and iAccounting of iMuhammadiyah University iBekulu. The results of this research show that professional ethics variables independently and simultaneously have a positive and significant influence on auditors' ethical decision making.
Keywords: iProfessional iethics, iEthical idecisions, iAuditor
References
Annisa, N., Sianturi, R., & Gajah, R. S. (2019). Etika Profesi Akuntan dan Tanggung Jawa Etika Dalam Auditing. Research In Accounting Journal, 2(3), 323–328. http://journal.yrpipku.com/index.php/raj%7C
Apriliani, D. (2014). Terhadap Pengambilan Keputusan Etis Auditor Dengan Self Efficacy Sebagai Pemoderasi.
Arief, R. (2014). Pengaruh Kebijakan Perusahaan dan Nilai Etika Oeganisasi Terhadap Pengambilan Keputusan Etis Internal Audit. Procedia Manufacturing, 1(22 Jan), 1–17.
Denya Putri, A., Nainggolan, A., & Kusumastuti, R. (2024). Analisis Etika Profesi dan Emotional Intelligence Terhadap Pengambilan Keputusan Oleh Auditor. Jurnal Ilmiah Mahasiswa, 2(1), 71–82. https://doi.org/10.59603/niantanasikka.v2i1.245
Gabriella, Y., & Suryaningrum, D. H. (2021). Faktor-Faktor Determinan Yang Mempengaruhi Pengambilan Keputusan Etis Auditor Dengan Sensitivitas Etika Sebagai Variabel Intervening. Public Management and Accounting Review, 2(1), 23–35. https://doi.org/10.61656/pmar.v2i1.66
Hapsari, N. N. (2019). Pengaruh Pengalaman Auditor dan Orientasi Etika Terhadap Keputusan Etis Auditor Negara Denga Komitmen Profesional Sebagai Variabel Intervening. Sustainability (Switzerland), 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI
Kusuma, H. S., & Kawedar, H. W. (2015). Pengaruh Pelaksanaan Etika Profesi dan Kecerdasan Emosional Terhadap Pengambilan Keputusan Bagi Auditor. 6.
Muria, R. M., & Alim, M. N. (2021). Perilaku Etis Dan Kode Etik Akuntan Profesional Dalam Akuntan Publik. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 9(01), 41–52. https://doi.org/10.31102/equilibrium.9.01.41-52
Oktavia, D., Tanzil, I., & Buana, M. (2024). Penerapan Etika Profesi dan Kecerdasan Emosional dalam Pengambilan Keputusan bagi Auditor. IJM: Indonesian Journal of Multidisciplinary, 2(1), 65–73.
Susilawati, I., Arief, M., & Widyaningsih, A. (2022). Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan. Nominal Barometer Riset Akuntansi Dan Manajemen, 11(2), 261–271. https://doi.org/10.21831/nominal.v11i2.50497
Ulfah, A. (2021). Apakah Filosofi Etika Antara Auditor Internal Dan Akuntan Manajemen Berbeda Dampak Pertimbangan Etis Dalam Pengambilan Keputusan. Akuntansi Aisyah, 3(2), 67-78., 67–78.
Widiastuti, E., & Nugroho, M. A. (2015). Pengaruh Orientasi Etis, Equity Sensitivity, dan Budaya Jawa Terhadap Perilaku Etis Auditor Pada Kantor Akuntan Publik di Yogyakarta. IV(1), 6.
Wijaya, R. S., & Indrayeni, I. (2021). Pengaruh Narsisme dan Empati dalam Pengambilan Keputusan Etis Pada Mahasiswa Akuntansi. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 23(1), 150–161. https://doi.org/10.47233/jebd.v23i1.211
Yanti, N. M. P. D., & Suardika, A. A. K. A. (2020). PENGARUH TIME BUDGET PRESSURE, PENGALAMAN KERJA, DAN KOMITMEN PROFESIONAL PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI. 699–730.
