Analisis Perbedaan Perilaku Etis Pelaku Akuntansi berdasarkan Karakteristik Individu Dalam Etika Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah

Abstract

The purposes of this study is to examine whether there are ethical behavior differences of person in accounting function based on individual factors (locus of control, years of job experience, gender, equity sensitivity and education background) in financial statement arranging ethic which stated in disclosure, cost and benefit, misstate, responsibility and timeliness.

The population used in this research is the person of accounting function in local goverment of Sukoharjo that consists of financial deputy and treasurer. The sample consists of 58 financial deputy and treasurer of the local government of Sukoharjo.

T-test and Mann Whitney U-Test is used for hypothesis test. The results of the research show that there are significant differences between person in accounting function with internal locus of control and person in accounting function with external locus of control in financial report arranging ethics stated in misstate and timeliness; between senior and junior in financial statement arranging ethics stated in timeliness; between male and female in financial statement arranging ethics stated in disclosure, misstate and timeliness.