Locus of Control, Individual Characteristics, and Understanding of Accountant Ethics and Ethical Accountant Behavior

Abstract

Ethical behavior is crucial in every profession, included accounting profession. The important role of the accountant in keeping stakeholders wealthy makes the accountant has to stick into high standards of ethics. The aim of this study was to analyze the difference level of moral reasoning ability in the accounting profession, measure individual ethical behavior using experimental approaches of hypothetical situation, and empirically test the influence of locus of control, individual demographical characteristics (gender, age, educational background, work responsibility, and work tenure), and the accountant’s understanding code of ethics into the accountant’s ethical behavior measured by moral reasoning proxy.This study use the basic theoretical framework of Kohlberg’s Moral Development Theory in explaining and predicting the relationship of individual ethical behavior with its demographic characteristics. This study also tries to develop Conroy, Emerson & Pons (2009) study which analyze the relation of position level at work with individual ethical behavior, and added some variables: locus of control which referred to Rotter’s, and variable understanding of accountant’s ethical code.This study is a quantitative study using a survey method to find the effect of independent variables, partial and simultaneously to ethical behavior. We analyze sample responses to 96 respondents who works as an accountant in financial industry include banks and non-banks and the result shows that locus of control and accountant’s understanding of ethical code relates positively and significantly to accountant’s ethical behavior, while demographic characteristics are not a significant predictor of ethical behavior among accountant profession.

Analysis of Violations of the Code of Ethics for Professional Accountants in the Business Sector: Case Study of AP and KAP Involvement at PT Asuransi Adisarana Wanaartha (WAL)

“…This professional attitude arises from public accountants' compliance and understanding of a public accountant's code of ethics. This is in line with research results (Kristianti & Kristiana, 2020) that an accountant who has a good understanding of the code of ethics and locus of control can know what to do and what not to do at work to maintain ethical behavior and enable an accountant to avoid behavior that deviates from his professional code of ethics.…”

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

“…We distributed surveys adopted from previous research through questionnaires addressed to micro-entrepreneurs, both goods and services, affected by the COVID-19 pandemic. The questionnaire used a Likert scale with choices of (1) strongly disagree, (2) disagree, (3) agree, and (4) strongly agree (Kristianti & Kristiana, 2020).…”

“…Hypothesis testing in this study utilized multiple regression analysis. SPSS software version 23 was used to get the right interpretation results (Kristianti & Kristiana, 2020).…”

Perspektif Faktor Keuangan Dengan Ketepatan Waktu Penyampaian Laporan Keuangan

“…Maka perusahaan terpicu untuk segera menyampaikan laporan tahunannya, apabila informasi yang diperoleh masyarakat memberikan kabar baik, hal ini akan memberikan daya tarik masyarakat untuk berinvestasi pada perusahaan. Semakin tinggi tingkat investor maka semakin baik citra positif perusahaan (Kristianti & Kristiana, 2020). Oleh karena itu kepemilikan saham manajer berpengaruh pada ketepatan waktu penyampaian laporan keuangan.…”