PENELITIAN TERHADAP FAKTOR YANG MEMPENGARUHI KETAATAN PADA STANDAR PROFESI DAN AKUNTABILITAS PROFESI AKUNTAN PUBLIK

Abstract

This explanatory research study analyze the effect of profession ethics, experience, audit time budget pressure and ethics dilemma comprehension on the public accountants compliance with profession standards and accountability. The analysis reveals that the correlation among profession ethics, experience, audit time budget pressure and ethics dilemma comprehension its positive and that the direct effects of profession ethics, experience, audit time budget pressure and ethics dilemma comprehension on compliance with profession standards. In addition profession ethics, experience, audit time budget pressure and ethics dilemma comprehension influence the public accountants profession accountability respectively.