THE ANALYSIS OF DIFFERENCES IN PERSONAL CHARACTERISTICS OF PUBLIC ACCOUNTANTS AND ITíS IMPACT ON THE IMPLEMENTATION OF THE PUBLIC ACCOUNTANTS ETHICS
Syarif Hidayatullah State Islamic University
The aim of this study is to examine the differences in personal characteristics of public accountants 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.
Topic: Financial Management and Accounting