eprintid: 60658
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/06/06/58
datestamp: 2023-10-06 04:33:10
lastmod: 2023-10-06 04:33:10
status_changed: 2023-10-06 04:33:10
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Anita Nur Affivah, NIM.: 19108040034
title: PENGARUH IDEOLOGI ETIS TERHADAP PENGAMBILAN KEPUTUSAN ETIS AKUNTAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI
ispublished: pub
subjects: eko_akun
divisions: ak_syar
full_text_status: restricted
keywords: Idealisme Moral, Relativisme Moral, Budaya Organisasi, Pengambilan Keputusan Etis
note: Pembimbing: Dwi Marlina Wijayanti, S.Pd.,M.Sc
abstract: Accountant profession will always be faced with the dilemma that led to on accountant in a situation of ethical dilemma. Therefore, an accountant mus be able to consider an ethical judgement before making a decision. The sudy aims to determine the effect of idealism and relativism on ethical decision making accountant with organizational culture as a moderating variable. In this research the populationis all accountant in Indonesian. The research was distributing questionnaire online (Google Form) and offline to 292 respondents. The analysis technique used is multiple linear regression and moderation regression analysis.The result of this study indicate that moral idealism positively influence ethical decision making of accounting professionals. Meanwhile moral relativism negatively influene ethical decision making accounting professionals. Organizational culture moderates the relationship between moral idealism and ethical decision making. But organizational culture does not moderate relationship between moral relativism and ethical decision making.
date: 2023-07-20
date_type: published
pages: 104
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Anita Nur Affivah, NIM.: 19108040034  (2023) PENGARUH IDEOLOGI ETIS TERHADAP PENGAMBILAN KEPUTUSAN ETIS AKUNTAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/60658/1/19108040034_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/60658/2/19108040034_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf