THE EFFECT OF WORK ENVIRONMENT PERCEPTION TOWARDS THE LEVEL OF MORAL REASONING WHEN MAKING ACCOUNTING DECISIONS

ADLI RAFDI ANNAS, Choirunnisa Arifa, S.E., M.Sc., Phd.

2019 | Skripsi | S1 AKUNTANSI

Penelitian ini dilakukan untuk mengidentifikasi pengaruh persepsi lingkungan kerja seperti efektivitas pengendalian internal, penegakan peraturan, asimetri informasi, moralitas manajemen dan kesesuaian kompensasi terhadap tingkat penalaran moral ketika membuat keputusan akuntansi. Sampel penelitian terdiri dari 119 responden yang memiliki latar belakang pendidikan akuntansi dan memiliki pengalaman kerja di jakarta. Data yang diperoleh dianalisis dengan menggunakan regresi berganda. Temuan penelitian menunjukkan bahwa moralitas manajemen secara signifikan mempengaruhi tingkat penalaran moral ketika membuat keputusan akuntansi. Tetapi penelitian ini menunjukkan bahwa kontrol internal, penegakan peraturan, asimetri informasi, dan kesesuaian kompensasi tidak secara signifikan mempengaruhi tingkat penalaran moral ketika membuat keputusan akuntansi.

This research is conducted to identify the effect of work environment perception such as effectiveness of internal control, regulatory enforcement, information asymmetry, management morality and compensation suitability towards the level of moral reasoning when making accounting decision making. The research sample consisted of 119 respondents who have educational background of accounting and have working experience in jakarta. The data obtained were analyzed by using multiple regression. The findings of the research showed that management morality significantly affect the level of moral reasoning when making accounting decision. But this research showed that ess of internal control, regulatory enforcement, information asymmetry, and compensation suitability not significantly affect the level of moral reasoning when making accounting decision.

Kata Kunci : Work Environment, Moral Reasoning, Accounting Decisions