The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable

Yuli Anwar; Sukrisno Agoes; Muhammad Nuryatno Amin; Antonius Herusetya

doi:doi:10.11648/j.ajtab.20180401.12

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The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable

Yuli Anwar, Sukrisno Agoes, Muhammad Nuryatno Amin, Antonius Herusetya

Published in American Journal of Theoretical and Applied Business (Volume 4, Issue 1)

Received: 23 January 2018 Accepted: 8 February 2018 Published: 28 February 2018

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Abstract

This research aims to examine the effect of understanding codes of ethics (uce) and independence (i) upon the ethical judgement (ej) thru the personal value (pv) of the public accountant. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The constructs which have been directly affected one to another in this research is uce and i upon pv; uce, i and pv upon ej. However, there has been any direct effect of the accountants in Indonesia occurred upon their pv against ej accordingly. The model offered has indicated the impact of uce, i, pv and ej. Accountants in Indonesia might have made more discreet decision thru the ethical judgement based on the actual facts. The resulted a direct effect of uce and i upon pv; uce, i and pv upon ej, however, there are direct effect of the understanding codes of ethics and independence has happened to the personal value upon the ethical judgement.

Published in	American Journal of Theoretical and Applied Business (Volume 4, Issue 1)
DOI	10.11648/j.ajtab.20180401.12
Page(s)	8-14
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2018. Published by Science Publishing Group

Keywords

Understanding of Codes of Ethics (uce), Independence (i), Personal Value (pv), Ethical Judgement (ej)

References

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APA Style

Yuli Anwar, Sukrisno Agoes, Muhammad Nuryatno Amin, Antonius Herusetya. (2018). The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable. American Journal of Theoretical and Applied Business, 4(1), 8-14. https://doi.org/10.11648/j.ajtab.20180401.12

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ACS Style

Yuli Anwar; Sukrisno Agoes; Muhammad Nuryatno Amin; Antonius Herusetya. The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable. Am. J. Theor. Appl. Bus. 2018, 4(1), 8-14. doi: 10.11648/j.ajtab.20180401.12

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AMA Style

Yuli Anwar, Sukrisno Agoes, Muhammad Nuryatno Amin, Antonius Herusetya. The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable. Am J Theor Appl Bus. 2018;4(1):8-14. doi: 10.11648/j.ajtab.20180401.12

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@article{10.11648/j.ajtab.20180401.12,
  author = {Yuli Anwar and Sukrisno Agoes and Muhammad Nuryatno Amin and Antonius Herusetya},
  title = {The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable},
  journal = {American Journal of Theoretical and Applied Business},
  volume = {4},
  number = {1},
  pages = {8-14},
  doi = {10.11648/j.ajtab.20180401.12},
  url = {https://doi.org/10.11648/j.ajtab.20180401.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajtab.20180401.12},
  abstract = {This research aims to examine the effect of understanding codes of ethics (uce) and independence (i) upon the ethical judgement (ej) thru the personal value (pv) of the public accountant. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The constructs which have been directly affected one to another in this research is uce and i upon pv; uce, i and pv upon ej. However, there has been any direct effect of the accountants in Indonesia occurred upon their pv against ej accordingly. The model offered has indicated the impact of uce, i, pv and ej. Accountants in Indonesia might have made more discreet decision thru the ethical judgement based on the actual facts. The resulted a direct effect of uce and i upon pv; uce, i and pv upon ej, however, there are direct effect of the understanding codes of ethics and independence has happened to the personal value upon the ethical judgement.},
 year = {2018}
}

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TY  - JOUR
T1  - The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable
AU  - Yuli Anwar
AU  - Sukrisno Agoes
AU  - Muhammad Nuryatno Amin
AU  - Antonius Herusetya
Y1  - 2018/02/28
PY  - 2018
N1  - https://doi.org/10.11648/j.ajtab.20180401.12
DO  - 10.11648/j.ajtab.20180401.12
T2  - American Journal of Theoretical and Applied Business
JF  - American Journal of Theoretical and Applied Business
JO  - American Journal of Theoretical and Applied Business
SP  - 8
EP  - 14
PB  - Science Publishing Group
SN  - 2469-7842
UR  - https://doi.org/10.11648/j.ajtab.20180401.12
AB  - This research aims to examine the effect of understanding codes of ethics (uce) and independence (i) upon the ethical judgement (ej) thru the personal value (pv) of the public accountant. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The constructs which have been directly affected one to another in this research is uce and i upon pv; uce, i and pv upon ej. However, there has been any direct effect of the accountants in Indonesia occurred upon their pv against ej accordingly. The model offered has indicated the impact of uce, i, pv and ej. Accountants in Indonesia might have made more discreet decision thru the ethical judgement based on the actual facts. The resulted a direct effect of uce and i upon pv; uce, i and pv upon ej, however, there are direct effect of the understanding codes of ethics and independence has happened to the personal value upon the ethical judgement.
VL  - 4
IS  - 1
ER  -

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Author Information

Yuli Anwar

Department of Accounting, Economic College of Binaniaga, Bogor, Indonesia
Sukrisno Agoes

Department of Accounting, Tarumanagara University, Jakarta, Indonesia
Muhammad Nuryatno Amin

Department of Accounting, Trisakti University, Jakarta, Indonesia
Antonius Herusetya

Department of Accounting, Pelita Harapan University, Jakarta, Indonesia

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Plain Text BibTeX RIS

APA Style

Yuli Anwar, Sukrisno Agoes, Muhammad Nuryatno Amin, Antonius Herusetya. (2018). The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable. American Journal of Theoretical and Applied Business, 4(1), 8-14. https://doi.org/10.11648/j.ajtab.20180401.12

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ACS Style

Yuli Anwar; Sukrisno Agoes; Muhammad Nuryatno Amin; Antonius Herusetya. The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable. Am. J. Theor. Appl. Bus. 2018, 4(1), 8-14. doi: 10.11648/j.ajtab.20180401.12

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AMA Style

Yuli Anwar, Sukrisno Agoes, Muhammad Nuryatno Amin, Antonius Herusetya. The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable. Am J Theor Appl Bus. 2018;4(1):8-14. doi: 10.11648/j.ajtab.20180401.12

Copy | Download

@article{10.11648/j.ajtab.20180401.12,
  author = {Yuli Anwar and Sukrisno Agoes and Muhammad Nuryatno Amin and Antonius Herusetya},
  title = {The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable},
  journal = {American Journal of Theoretical and Applied Business},
  volume = {4},
  number = {1},
  pages = {8-14},
  doi = {10.11648/j.ajtab.20180401.12},
  url = {https://doi.org/10.11648/j.ajtab.20180401.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajtab.20180401.12},
  abstract = {This research aims to examine the effect of understanding codes of ethics (uce) and independence (i) upon the ethical judgement (ej) thru the personal value (pv) of the public accountant. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The constructs which have been directly affected one to another in this research is uce and i upon pv; uce, i and pv upon ej. However, there has been any direct effect of the accountants in Indonesia occurred upon their pv against ej accordingly. The model offered has indicated the impact of uce, i, pv and ej. Accountants in Indonesia might have made more discreet decision thru the ethical judgement based on the actual facts. The resulted a direct effect of uce and i upon pv; uce, i and pv upon ej, however, there are direct effect of the understanding codes of ethics and independence has happened to the personal value upon the ethical judgement.},
 year = {2018}
}

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TY  - JOUR
T1  - The Effect of Understanding Codes of Ethics and Independence upon the Ethical Judgement and Personal Value as an Intervening Variable
AU  - Yuli Anwar
AU  - Sukrisno Agoes
AU  - Muhammad Nuryatno Amin
AU  - Antonius Herusetya
Y1  - 2018/02/28
PY  - 2018
N1  - https://doi.org/10.11648/j.ajtab.20180401.12
DO  - 10.11648/j.ajtab.20180401.12
T2  - American Journal of Theoretical and Applied Business
JF  - American Journal of Theoretical and Applied Business
JO  - American Journal of Theoretical and Applied Business
SP  - 8
EP  - 14
PB  - Science Publishing Group
SN  - 2469-7842
UR  - https://doi.org/10.11648/j.ajtab.20180401.12
AB  - This research aims to examine the effect of understanding codes of ethics (uce) and independence (i) upon the ethical judgement (ej) thru the personal value (pv) of the public accountant. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The constructs which have been directly affected one to another in this research is uce and i upon pv; uce, i and pv upon ej. However, there has been any direct effect of the accountants in Indonesia occurred upon their pv against ej accordingly. The model offered has indicated the impact of uce, i, pv and ej. Accountants in Indonesia might have made more discreet decision thru the ethical judgement based on the actual facts. The resulted a direct effect of uce and i upon pv; uce, i and pv upon ej, however, there are direct effect of the understanding codes of ethics and independence has happened to the personal value upon the ethical judgement.
VL  - 4
IS  - 1
ER  -

Copy | Download