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| dc.description.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. | in_ID |
