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|Title:||Analyzing the effect of accounting ethics toward the quality of financial report|
|Keywords:||Accounting -- Moral and ethical aspects|
Financial statements -- Quality control
|Citation:||Edi, E., & Enzelin, I. (2022). Analyzing the effect of accounting ethics toward the quality of financial report. Journal of Accounting, Finance and Auditing Studies, 8(2), 36-53.|
|Abstract:||PURPOSE: The Purpose of this study was to analyse the
effect of accounting which is integrity, objectivity,
competence, confidentiality, and professionality behavior
toward the quality of financial report. The sample
selected for this study are university lectures in
accounting department, accountant who work in
consulting firms such as public accounting firm, audit
agencies, and accounting services firm.|
METHODOLOGY: The purposive sampling method is used to select the research sample. The study use SPSS program to analyze data. The measurement of each variable are using primary questionnaire data measured with likert scale.
FINDINGS: The results of this study show that integrity, objectivity, competence and confidentiality have a significant effect to the quality of financial statement.
ORIGINALITY/VALUE: This article provides a new understanding of how important an accountant’s ethic in producing a high quality financial report and how to enhance accountant’s ethic to make sure the quality of financial report.
|Appears in Collections:||Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 2|
Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 2
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