Analisis Pengaruh Gender, Senioritas dan Umur terhadap Penilaian Etika Akuntan Publik yang Ada di Kantor Akuntan Publik (Kap) di Kota Surakarta

Abstract

In this study, the author aims to determine the effect of gender, seniority and age on the ethical assessment of public accountants in the Public Accounting Firm (KAP) in Surakarta City, either partially or simultaneously. The hypothesis in this study is: "It is suspected that gender, seniority and age have a significant effect on the ethical assessment of public accountants in the Public Accounting Firm (KAP) in Surakarta City, either partially or simultaneously". The data needed in this study is primary data obtained from questionnaires distributed to respondents. The population in this study are public accountants at KAP in Surakarta, which amounted to 53 people with a research sample of 53 respondents. The analysis technique used in this study uses multiple linear regression test, t test, F test and coefficient of determination test. The results of data analysis in this study can be concluded that gender, seniority and age have a significant effect on the ethical assessment of public accountants in the Public Accounting Firm (KAP) in Surakarta, either partially or simultaneously