The Analyses of Auditors' Personal Characteristic and its Impact on the Public Accountants' Ethics

DOI

10.2991/gcbme-16.2016.12How to use a DOI?

Keywords

personal characteristic of public accountant, ethics of public accountant, senior auditor, manager, partner

Abstract

The aim of this study is to examine the differences in auditors personal characteristic and their impact on the implementation of the public accountants ethics. The respondents are the auditors who work in the public accounting firm in Jakarta, Indonesia. The sample selection using purposive sampling method. Methods of data collection using questionnaires. The method of hypothesis testing using ANOVA. The results of the study, first, there are differences in personal characteristics between public accountant who occupied positions at Senior Auditor, Manager, and Partner. A significant difference only in the senior auditor with a partner. There is a difference between the senior with the manager and the manager with the partner, but this difference is not significant. Second, the personal characteristics of a public accountant in the position of Senior Auditor, Manager and Partner does not significantly affect the application of ethics Public Accountant. This study is important because public accountants play a role as an actor in maintaining public confidence, especially in the financial statement audit.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Amilin Amilin
PY  - 2016/08
DA  - 2016/08
TI  - The Analyses of Auditors' Personal Characteristic and its Impact on the Public Accountants' Ethics
BT  - Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship
PB  - Atlantis Press
SP  - 77
EP  - 81
SN  - 2352-5428
UR  - https://doi.org/10.2991/gcbme-16.2016.12
DO  - 10.2991/gcbme-16.2016.12
ID  - Amilin2016/08
ER  -