Authors:

Made Aristia Prayudi

Abstract:

“ABSTRACT The violation cases of codes of ethical conduct by professional accountants are rife in Indonesia. This phenomenon is expected to have negative impacts on the quality of government accountant. The purpose of this study areto investigate the influence of accountants’ codes of professional conduct implementation toward the quality of local government’s budget preparation; and todetermine whether or not there is a significant difference between male and female. This study is a quantitative research that employs survey method in which questionnaires are distributed to the financial officers of Finance and Asset Management Boardand Department of Revenue Service of Buleleng Regency in Bali. The data are analyzed usingSimple Linier Regression and Independent-Samples t-Test. Research findings indicate that accountants’ codes of professional conduct implementation have positive impact on the quality of local government’s budgetpreparation; and female government accountants are better than male on the implementation of accountants’ codes of professional conduct. Keywords: Gender; implementation of accountants’ codes of professional conduct; quality of local government’s budget preparation; governmental Accounting”

Keywords

Gender; implementation of accountants’ codes of professional conduct; quality of local government’s budget preparation; governmental Accounting

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PDF:

https://jurnal.harianregional.com/jiab/full-30160

Published

2017-07-24

How To Cite

PRAYUDI, Made Aristia. Gender, Penerapan Kode Etik Profesi Akuntan dan Kualitas Penyusunan Anggaran Pendapatan dan Belanja Daerah.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 12, n. 2, p. 74-81, july 2017. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-30160. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/JIAB.2017.v12.i02.P02.

Citation Format

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Issue

Vol 12 No 2 (2017)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License