PENGARUH PERSEPSI PROFESI, KESADARAN ETIS, DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK (Survei pada Auditor di Kantor Akuntan Publik di Surakarta dan Yogyakarta)

Abstract

Auditors in their profession are required to have a good profession's
commitment to clients, the public and fellow accountant. The purpose of this study
was to analyze the influence of the perception of the profession, ethical awareness
and commitment to the independence of auditors of public accounting profession.
This study uses survey method, the type of data used quantitative and qualitative
data, the data source used primary data and secondary data. The population in this
study are all auditors who work in public accounting firms in the region of Surakarta
and Yogyakarta. The number of samples in the study based on the number of
questionnaires returned, as many as 41 respondents. The sampling technique using
purposive sampling. Data collection methods are used: questionnaires and
documentation. Data analysis technique used to test the validity, reliability test,
classic assumption test, multiple linear regression analysis, t-test, f-test, and the
coefficient of determination. In conclusion that: 1) The influence of the profession's
perception of the public accounting profession's commitment is positive not
significant. 2) The influence of ethical awareness of the public accounting
profession's commitment is positive and significant. 3) Influence of independence of
the auditor on the commitment of the public accounting profession is negative and
significant. 4) The perception of the profession, ethical awareness and auditor
independence simultaneously significant effect on the dependent variable is the
commitment of the public accounting profession in the public accounting firm of
Surakarta and Yogyakarta.
Keywords: Perception profession, ethical awareness, auditor independence, and
commitment to the profession