Ditemukan 2 dokumen yang sesuai dengan query
Sitanala, Theresia Febiengry
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An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the non-compliance of the goods and services procurement officials with the code of ethics for the imple-mentation of goods and services procurement. Corruption cases in the goods and services procure-ment tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, ...
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Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019
332 JTKAKN 5:2 (2019)
Artikel Jurnal Universitas Indonesia Library
Hafiez Sofyani
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The purpose of this study is to examine the influence of the religious character education, supervisor
authority to cheat and the interaction of these factors toward unethical behavior of accountants in
financial reporting. This study used experiment approach i.e. 2x2 factorial between subjects. These
results reveal that when there is a superior authority to cheat, the subject will tend to cheat in making
financial statements (unethical). Furthermore, subjects who received religious character education
will tend to behave ethically in making ...
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Universitas Muhammadiyah Yogyakarta, 2015
PDF
Artikel Jurnal Universitas Indonesia Library
