Dimensi Pelanggaran Etika dalam Praktik Akuntansi
This study aims to explore the forms and the causal factor of ethical violations in the accounting practice in a business organization. This study used case study approach which illustrated in narrative form. The results showed that ethical violations by employees, mostly based on motives of money a...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2013-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/252/234 |
| _version_ | 1819122081173864448 |
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| author | Gisma Geiant Ginanjar Assydiq |
| author_facet | Gisma Geiant Ginanjar Assydiq |
| author_sort | Gisma Geiant Ginanjar Assydiq |
| collection | DOAJ |
| description | This study aims to explore the forms and the causal factor of ethical violations in the accounting practice in a business organization. This study used case study approach which illustrated in narrative form. The results showed that ethical violations by employees, mostly based on motives of money and lack of sense of belonging. There are other causes such as accounting systems that are not computerized, the organizational structure that is not consistent, low awareness of control, lack of code of conduct for employees, the number of high school-graduates employees, two vital functions in one room and ethical dilemmas. |
| first_indexed | 2024-12-22T06:46:47Z |
| format | Article |
| id | doaj.art-f9f6405696bc4ecda8a515fc8d0dab6a |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-22T06:46:47Z |
| publishDate | 2013-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-f9f6405696bc4ecda8a515fc8d0dab6a2022-12-21T18:35:16ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792013-08-0142216237Dimensi Pelanggaran Etika dalam Praktik AkuntansiGisma Geiant Ginanjar Assydiq0ArRoyyan EOThis study aims to explore the forms and the causal factor of ethical violations in the accounting practice in a business organization. This study used case study approach which illustrated in narrative form. The results showed that ethical violations by employees, mostly based on motives of money and lack of sense of belonging. There are other causes such as accounting systems that are not computerized, the organizational structure that is not consistent, low awareness of control, lack of code of conduct for employees, the number of high school-graduates employees, two vital functions in one room and ethical dilemmas.http://jamal.ub.ac.id/index.php/jamal/article/view/252/234organisasi bisnis perhotelanpelanggaran etikasistem akuntansidilema etika |
| spellingShingle | Gisma Geiant Ginanjar Assydiq Dimensi Pelanggaran Etika dalam Praktik Akuntansi Jurnal Akuntansi Multiparadigma organisasi bisnis perhotelan pelanggaran etika sistem akuntansi dilema etika |
| title | Dimensi Pelanggaran Etika dalam Praktik Akuntansi |
| title_full | Dimensi Pelanggaran Etika dalam Praktik Akuntansi |
| title_fullStr | Dimensi Pelanggaran Etika dalam Praktik Akuntansi |
| title_full_unstemmed | Dimensi Pelanggaran Etika dalam Praktik Akuntansi |
| title_short | Dimensi Pelanggaran Etika dalam Praktik Akuntansi |
| title_sort | dimensi pelanggaran etika dalam praktik akuntansi |
| topic | organisasi bisnis perhotelan pelanggaran etika sistem akuntansi dilema etika |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/252/234 |
| work_keys_str_mv | AT gismageiantginanjarassydiq dimensipelanggaranetikadalampraktikakuntansi |