Pengaruh Etika Profesi Akuntan Terhadap Perilaku Tidak Etis di Lembaga Keuangan Syariah

Abstract

Today the Islamic financial institutions in Indonesia is growing more rapidly.This will have consequences that Islamic financial institutions should be able to compete with conventional financial institutions.So that, the actors in the financial institution of Shariah, particularly accountants are required to work professionally. But before an accountant stated working professionally then an accountant must have good ethics, ethical individual and professional ethics. So that the shaded accountants must be in accordance with the ethics of accounting profession in accordance with syariah concept. Run by professional ethics expected to reduce their unethical behavior, so avoid the fraud in accounting. With the accounting fraud to avoid the tendency of the financial statements that the accountant is able to be used as a basis for decision making.The purpose of this study was to examine the effect of the accounting profession ethics implementation of Shariah to the reduction of unethical behavior.Retrieving data using questionnaires aimed at the office or agency financial institution in Kediri. Processing data using path analysis. Based on test Sobel found that the variable unethical behavior can mediate (into intermediate variables) variable relationship sincerity, integrity, the Caliph, the eyes of Allah, and piety with the trend of accounting fraud.