Abstrak: Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan? Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia, salah satu faktor penyebabnya adalah perilaku tidak etis. Penelitian ini bertujuan untuk menjelaskan apakah dengan menerapkan konsep etika profesi akuntan dapat mengurangi adanya perilaku tidak etis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional maupun internasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai tahun 2021. Hasil penelitian ini mengungkapkan bahwa peran etika profesi sangat berperan penting untuk membatasi perilaku tidak etis yang dilakukan oleh setiap individu dalam melakukan penyimpangan maupun perilaku kecurangan oleh para akuntan. Keterbatasan penelitian beberapa jurnal yang sesuai kebutuhan sangat kurang memadai. Kontribusi penelitian ini diharapkan dapat membantu kesejahteraan perusahaan dan memberikan wawasan kepada manajer secara keseluruhan, mengenai seseorang akan bertindak secara etis dan tidak etis sehingga praktik akuntansi dapat terdidik secara baik.Kata kunci: Akuntan, Etika profesi, Perilaku tidak etisAbstract: Do Application of Professional Ethics Can Limit the Unethical Behavior of Accountants? There are many cases of violations of the code of ethics that still occur frequently in Indonesia, one of the causes of which is unethical behavior. This study aims to explain whether applying the concept of accountant professional ethics can reduce the presence of unethical behavior. This research uses the Systematic Literature Review (SLR) method by examining several journals with national or international standards that have been published within five years, starting from 2017 to 2021. The results of this study reveal that the role of professional ethics plays an important role in limiting unethical behavior carried out by each individual in committing deviations and fraudulent behavior by accountants. The research limitations of some journals that are needed are very inadequate. The contribution of this research is expected to help the welfare of the company and provide insight to managers as a whole about how someone will act ethically and unethically so that accounting practices can be well educated.Keywords: Accountants, Professional ethics, Unethical behavior
Abstract. The variables tested in the study consist of Good Government Governance measured by the rank of Indonesia Governance Index (IGI) and the size of the legislative by using the number of members of theAbstrak.Variabel yang diuji dalam penelitian ini penelitian ini terdiri dari Good Government Governance diukur dengan hasil peringkat Indonesia Governance Index (IGI)dan ukuran legislatif dengan menggunakan jumlah anggota DPRD provinsi, serta kinerja pemerintah daerah diukur dengan tiga proksi yaitu PDRB Per Kapita, Tingkat Kemiskinan dan Rasio Kemandirian. Penelitian dilakukan pada 33 provinsi di Indonesia pada tahun 2012. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi PDRB Per Kapita, terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi Tingkat Kemiskinan, tidak terdapat pengaruh yang signifikan dari good government governance terhadap kinerja pemerintah daerah dengan proksi Rasio Kemandirian, tidak terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi PDRB Per Kapita, tidak terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi Tingkat Kemiskinan dan terdapat pengaruh yang signifikan dari ukuran legislatif terhadap kinerja pemerintah daerah dengan proksi Rasio Rasio Kemandirian.
This research purpose to examine the effect budgetary participation on budgetary slack and moderation organizational commitment and enviroment uncertainty at budget participation on budgetary slack. This research used descriptive verification method. The sampling technique is non probablity sampling with propotional sampling technique. The samples is 142 people from the entire population. The unit of analysis is the head/ field/ sub division in SKPD Serang. data was collected with direct distribution by using numerical scale form of statement list. The data is processed by using simple regression to test the first hypothesis and regression with the absolute value of the difference for the second and third test hypothesis. The results of this research show; First, there is positive between budgetary participation and budgetary slack. Second, organizational commitment as a moderating variable was not proved to strengthen the influence of budgetary participation on budgetary slack, and third, the uncertainty of the environment as a moderating variable was not proved to strengthen the influence of budgetary participation on budgetary slack
Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.