Analisis Perbedaan Gender terhadap Perilaku Etis, Orientasi Etis dan Profesionalisme pada Auditor KAP di Surabaya

Abstract

A public accountant is assigned to audit and provide opinion for the financial statement’s users in decision making. Auditor’s service can be reliable if they are able to become a professional, having adequate knowledge and understanding the implementation of ethics properly in their profession. Gender differences are not a barrier for them to be ethical and professional as an auditor. This is caused by gender is only based on the concept of male and female. The purpose of this study is to examine and analyze the differences of ethical behavior, ethical orientation and professionalism among male and female auditors who worked in Public Accountant Firm. The population used in this study is auditors who worked on Public Accountant Firm in Surabaya with the sample of 84 auditors, covering 40 male respondents and 44 female respondents. The research sample was taken by using purposive sampling technique. This study is examined by Independent Sample T-Test. The test results stated that there was no differences of ethical behavior, ethical orientation and professionalism among male and female auditors.