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MEDIA BISNIS
Vol. 5, No. 1, 1 Maret 2013, Hlm. 73-80
ISSN: 2085-3106

Kajian Aspek Perilaku pada Keputusan Etis Akuntan Profesional

Deasy Ariyanti Rahayuningsih

STIE Trisakti
deasy@stietrisakti.a.id
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Official URL: http://www.tsm.ac.id/MB/MB.5.1.Maret.2013/MB.5.1.7.Kajian Aspek Perilaku pada Keputusan Etis Akuntan Profesional.pdf

ABSTRACT:

The objective of this study is to explain the behavioral aspects in ethical decision making. This paper describes how professional accountant’s perspective in making ethical decision. Previous analysis show that many supporting variables related with ethical decision making, such as ethical orientation, professional commitment, moral reasoning, moral judgment, social influence pressure and personal factors. Overall, moral reasoning and moral judgment play important role in ethical decision making.

Keywords: Ethical decision, ethical orientation, professional commitment, moral reasoning, moral judgment, social influence pressure and personal factors

 
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