PENGARUH KARAKTERISTIK INDIVIDU PADA ETIKA PENYUSUN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN JEMBRANA

  • Ida ayu kade Krisna Astuti Fakultas Ekonomi, Universitas Udayana, Bali, Indonesia
  • Ida Bagus Putra Astika Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Bali, Indonesia

Abstract

This study aimed is to obtain empirical evidence about the influence of individual characteristic (locus of control, work experience, equity sensitivity , gender, and major in college) on the financial report arranging ethic of SKPD of the local government of Jembrana. The samples used in this study were 87 financial report arranging, covering 38 PPK SKPD and 49 treasurer. The sample was taken by using purposive sampling tecnique, which is the person of accounting function in local goverment of Jembrana. This study is examined by multiple linear regression. The instruments has been examined for its validity and reliability and the model has passed the classical assumptions. The test results shows that the variables of locus of control, work experience, equity sensitivity affects the financial report arranging ethic, while gender, and major in college did not affects the financial report arranging ethic.

 

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Published
2016-07-25
How to Cite
KRISNA ASTUTI, Ida ayu kade; PUTRA ASTIKA, Ida Bagus. PENGARUH KARAKTERISTIK INDIVIDU PADA ETIKA PENYUSUN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN JEMBRANA. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], july 2016. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/16167>. Date accessed: 02 may 2024.
Citation Formats
Issue
VOLUME 05.NO.06. TAHUN 2016
Section
Articles

Keywords

Locus of Control, Work Experience, Equity Sensitivity , Gender, Major in College, the financial report arranging ethic.