PENGARUH RELIGIUSITAS TERHADAP KEPUTUSAN AKUNTAN DI SUMATERA BARAT

Qadra Hisna - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study aims to examine about the influence of Minangkabau society culture based on the philosophy of "Adat Basandi Syarak, Syarak Basandi Kitabullah" to the judgement of accountant in interpreting the uncertainty expressions used as the measurement criteria of recognition, measurement and disclosure of financial information in Pernyataan Pernyataan Standar Akuntansi Keuangan based IFRS. The Minangkabau community is a religious Muslim society (Adisubroto in Afiatin, 1998, Salim, 2013), so research on the influence of Islamic religiosity on judgement of accountant is very relevant. This research involves public accountant, internal corporate accountant, and accountant candidate with purposive sampling method. Data acquisition was done by using questionnaire and processing done by using MANOVA with the help of SPSS 24. The result of research showed that there’s no influence of level of religiosity to conservatism decision and accountant confidentiality in multivariate test. But in univariate test there is mixed evidence in the the accountant conservatism judgement.

Keywords: Islamic Religiousity, conservatism, secrecy, accountant judgement.


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