The Analyses of Auditors Personal Characteristic and Its Impact on The Public Accountants Ethics

Abstract

The aim of this study is to examine the differences in auditors personal characteristic and their impact on the implementation of teh public accountants ethic. The respondents are the auditors who work in the public accounting firm in Jakarta, Indonesia. The sample selection using puposive sampling method. Methods of data collection using questionnaires. The methode of hypothesis testing using ANOVA. The result of the study, first, there are differences in personal characteristics between public accountant who occupied positions at Senior Auditor, Manager, and Partner. A significant difference only in the senior auditor with a partner. There is a difference between the senior with the manager and the manager with the partner, but this difference is not significant. Second, the personal characteristic of a public accountant in the Position of Senior Auditor, Manager and Partner does not significantly affet the application of ethics Public Accountant. This study is important because public accountants play a role as an actor in maintaining public confidence, especially in the financial statement audit.

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