HUBUNGAN KARAKTERISTIK PRIBADI AKUNTAN DENGAN PERILAKU TAX EVASION MELALUI KODE ETIK SEBAGAI VARIABEL INTERVENING

Agustiati, Murdiani (2011) HUBUNGAN KARAKTERISTIK PRIBADI AKUNTAN DENGAN PERILAKU TAX EVASION MELALUI KODE ETIK SEBAGAI VARIABEL INTERVENING. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This research aims to know how the relation of personal accountant characteristics to tax evasion behaviour with the etic code as intervening variable. The population of this research is internal accountant company working in surakarta, sukoharjo and karanganyar region. Sampling method used purposive sampling, so that sample obtained 101 respondents, 42,57 % male and 57,42 % female respondents. The respondent who has accountant degree is 12,87 % and 87,12 % isn’t accountant degree. Data analysis used Structural Equation Modeling (SEM) using AMOS program of 18 version. After modificated Goodness of fit on the proposed model showed better result and marginal such as Chi-Square (c 2 ) is 981,30, CMIN/DF is 1,633, GFI is 0,686, AGFI is 0,633, TLI is 0,799, CFI is 0,819 and RMSEA is 0,080. The results show that (1) there is significant relationship between locus of control and etic code,(2) there is significant relationship between equity sensitivity and etic code, (3) there is significant relationship between etic code and tax evasion. Thus, there is an indirect relationship between personal characteristic (locus of control and equity sentivity) and tax evasion with the etic code as intervening variable. keywords: locus of contro, equity sensitivity, etic code, tax evasion

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Lia Primadani
    Date Deposited: 23 Aug 2013 05:39
    Last Modified: 23 Aug 2013 05:39
    URI: https://eprints.uns.ac.id/id/eprint/10421

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