Pengalaman Auditor serta Etika Profesi terhadap Penyelesaian Dilema Etika pada Kantor Akuntan Publik Kota Bandung
Keywords:
Pengalaman Auditor, Etika Profesi, Dilema EtikaAbstract
This research aims to find out whether the auditor's experience has a positive effect or not on resolving ethical dilemmas in Public Accounting Firms in Bandung City and to find out whether professional ethics has a positive effect or not on resolving ethical dilemmas in Public Accounting Firms in Bandung City. The data used is primary data obtained from 48 auditors at Public Accounting Firms in Bandung City. The method used in this research is a combination of quantitative and qualitative methods with a sequential explanatory research model where primary data in the form of questionnaires and interviews is used. The analysis used is Pearson Product Moment correlation analysis with IBM SPSS 20 for Windows to test the hypothesis whether auditor experience has a positive effect on resolving ethical dilemmas and whether professional ethics has a positive effect on resolving ethical dilemmas. The results of this research indicate that auditor experience has a positive effect on resolving ethical dilemmas and professional ethics has a positive effect on resolving ethical dilemmas.
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