PENGARUH BUDAYA DAN GENDER TERHADAP KEPUTUSAN AKUNTAN (Studi Eksperimentasi Semu pada Mahasiswa Akuntansi di Kota Padang dan Madura)

Warisya Dzulastri - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study aims to test empirically about: 1) The influence of culture on the accountant's decision, and 2) the influence of gender effect on the accountant's decision. This type of research belongs to a quasi experiment. Data in this study were collected by using questionnaires on 157 accounting students from 2 universities in Padang City and 1 university in Madura. Data analysis was done by using two way ANOVA. The results of this study conclude that culture affects an accountant in decision making, while gender does not affect the accountant's decision. This study focuses on Javanese culture and Minangkabau culture with a construal of self approach in assessing accountant decisions and using accounting students as a proxy to examine cultural and gender influences on professional accountant decisions.

Keyword: Culture, Gender, Construal of Self


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References


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