Abstract
This study aims to obtain empirical evidence the affect of the dimensions of professional commitment, namely affective professional commitment, continuance professional commitment, normative professional commitment, to ethical behavior in Accountants Educators in State Universities and Private Universities. The sample in this study was taken using a insidental sampling method. The number of sample data processed was 101. Data collection using primary data sources in the form of a questionnaire was arranged with a five-point Likerts scale. The data analysis technique of this study used multiple linear regression analysis techniques. The results showed that affective professional commitment did not influence ethical behavior. Continuance professional commitment negatively affects ethical behavior. Furthermore normative professional commitment has a positive affect on ethical behavior.
Highlights
Seiring dengan adanya perkembangan zaman, biasanya diiringi dengan adanya perubahan perilaku manusia yang seringkali perilaku manusia tersebut dikaitkan dengan isu perilaku etis
This study aims to obtain empirical evidence the affect of the dimensions of professional commitment, namely affective professional commitment, continuance professional commitment, normative professional commitment, to ethical behavior in Accountants Educators in State Universities and Private Universities
The results showed that affective professional commitment did not influence ethical behavior
Summary
Seiring dengan adanya perkembangan zaman, biasanya diiringi dengan adanya perubahan perilaku manusia yang seringkali perilaku manusia tersebut dikaitkan dengan isu perilaku etis. Berbagai kasus pelanggaran etika tersebut seharusnya tidak terjadi apabila setiap profesi khususnya pada akuntan pendidik mengetahui, memahami, dan menerapkan perilaku etis secara memadai dan disiplin dalam melaksanakan profesinya serta memiliki rasa komitmen profesional yang tinggi. Menurut penelitian Sukamto et al (2014) dari hasil analisisnya diketahui bahwa Affective Professional Commitment (APC) tidak memiliki pengaruh terhadap perilaku etis untuk berpindah meninggalkan suatu organisasi. Sedangkan menurut penelitian Meyer et al (2002), dan Hall et al (2005) sebelumnya diketahui bahwa dimensi komitmen profesional Normative Professional Commitment (NPC) memiliki hubungan yang positif terhadap perilaku etis, namun bertolak belakang dengan penelitian Sukamto et al (2014) yang menyatakan bahwa Normative Professional Commitment (NPC) memiliki pengaruh negatif yang signifikan terhadap perilaku etis untuk berpindah meninggalkan suatu organisasi. Untuk menguji pengaruh Normative Professional Commitment (NPC) terhadap Perilaku Etis Akuntan Pendidik di Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta
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