Aspek Keperilakuan Audit Internal

7/23/2019 Aspek Keperilakuan Audit Internal

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ASPEK KEPERILAKUAN PADA AUDIT INTERNAL

DISUSUN OLEH:

KELOMPOK 8

1. DELCIA OKTORA

2. FEBRINA PRIMA PUTRI

3. NIA CRISTY BR P.

4. SITI AMINAH

5. VINI DESTRIYANI

6. YULLY

JURUSAN AKUNTANSI

FAKULTAS EKONOMI

UNIVERSITAS RIAU

2014


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KATA PENGANTAR

Assaa!"aa#$"! %&. %'.

Saa! s()a*+(&a 'a,# $#+a s(!"a.

P(&+a!a-+a!a !a $#+a "a/$a0 /")# a0 s"$"& $( *a#&a+ T"*a0 Ya0, Ma*a Esa

$a&(0a a+as '(&$a+ a0 &a*!a+-Na a* $(!/$ $a!# a/a+ !(0((sa#$a0 !a$aa*

ASPEK KEPERILAKUAN PADA AUDIT INTERNAL.

Ma$aa* #0# !(!'a*as !(0,(0a# 'a*%a aa! a"#+ +#a$ *a0a #'#a&a$a0 +(0+a0,

+($0#$ +($0#$ a"#+ +(+a/# )",a 'a,a#!a0a a"#+& '(&/(a$" !(0,a!'# $('#)a$a0 "0+"$

!(0(0+"$a0 s"a+" a$+a.

Aa/"0 !a$aa* #0# !as#* )a"* a $(s(!/"&0aa0. Ka!# !(0(!a $+#$ a0 sa&a0

/a&a /(!'aa ,"0a /(&'a#$a0 $a&a #0# !(0)a# ('#* 'a#$.

S($#a0 a0 +(!a $as#*.

P($a0'a&" Ma&(+ 2714

P(0"s"0

K(!/$ 8


3/22

ASPEK KEPERILAKUAN PADA AUDIT INTERNAL

A. PENDAHULUAN

A"#+ /aa saa+ #0# +(a* !(0)a# 'a,#a0 /(0+#0, aa! "0#a a$"0+a0s# $*"s"s0a as/($-

as/($ a0, +(&$a#+ (0,a0 /&s(s /(0,a!'#a0 $(/"+"sa0 a0 a$+#9#+as-a$+#9#+as a"#+&

aa! !(!/(&+#!'a0,$a0 s(s"a+" s('("! !(0,a!'# $(/"+"sa0. T(&a/a+ 'a0a$ *a a0,

a/a+ #/(&+#!'a0,$a0 s('a,a# a+a /(0"$"0, aa! /(0,a!'#a0 $(/"+"sa0 a0,

!(0,a&a* /aa as/($ $(/(a$"a0 a"#+&.

Saa* sa+" $a&a$+(s+#$ a0, !(!'(a$a0 a$"0+a0 /"'#$ (0,a0 a"#+& #0+(&0a '(&$a#+a0

(0,a0 $(+($a+a0 s(a&a /'a#. A$"0+a0 /"'#$ +($a+ (0,a0 a+a+a0-a+a+a0 s"a+"

&,a0#sas# a0 /s#/-/s#/ a$"0+a0s# a0, #'a0,"0 (* 'aa0 /&(s# a$"0+a0s#.

S('a#$0a a"#+& #0+(&0a +(&$a#+ (0,a0 a$+#9#+as-a$+#9#+as !a0a)(!(0 a0 &a0,-&a0,

a0, !(0)aa0$a0 /(&as# &,a0#sas#.

Da /(0)(asa0 # a+as a/a+ #s#!/"$a0 'a*%a a"#+ #0+(&0a !(0,(9a"as# a$+#9#+as a0,

#a$"$a0 (* &a0,-&a0, s(*#0,,a +(&a/a+ *"'"0,a0 /'a# a0+a&a &a0, a0, #(9a"as#

(0,a0 &a0, a0, !(0,(9a"as# (0,a0 /a&a a"#+&.

B. MEMOTIVASI PIHAK YANG DIAUDIT

S('a,a#!a0a #$(+a*"# !+#9as# !(&"/a$a0 aa+ 'a0+" $(/(a$"a0 +(&'(sa& 'a,# a"#+

#0+(&0a. D"a a $('"+"*a0 /$$ Mas% aaa* $('"+"*a0 "0+"$ !(0)a# 'a,#a0 a

&,a0#sas# a0 $('"+"*a0 "0+"$ #+(!a a0 #$(0a s(*#0,,a a/a+ !(aa0# a"#+&

#0+(&0a s(a&a 'a#$.

1. Ke!"!#$% &e%'$() $*)$% ($+) ,+*$%)-$-). Ba,#a0 a"#+ !(&"/a$a0 'a,#a0 a

$(s("&"*a0 &,a0#sas# a0, '(&(#$as# "0+"$ !(!/(&'a#$# /(&as# &,a0#sas# +(&s('"+.

P#*a$ a0, #a"#+ a/a+ #)a0)#$a0 'a*%a /(0a/a+ !(&($a a$a0 #+(!a a0

#/(&+#!'a0,$a0 "0+"$ #!as"$a0 aa! /(&+#!'a0,a0 $(s("&"*a0 !a0a)(!(0 ,"0a

!(!/(&'a#$# $0#s# /(&as# &,a0#sas#. Pa&a a"#+& #!#0+a "0+"$ !(0($a+# /#*a$ a0,

#a"#+ (0,a0 'a*asa a0, !(!/(&$"a+ $('"+"*a0 #0# a0 /+(0s# /(0((sa#a0 s(&+a (0,a0

!(!/(&aa# /#*a$ a0, #a"#+ "0+"$ !(!'a0+" a+a" !(0,a!'# 'a,#a0 a+as /(0a/a#a0


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+")"a0 a /($(&)aa0 a"#+ s($a&a0,. Ha #0# *a&"s #a/a# !(a"# )a!#0a0 a /#*a$ a0,

#a"#+ 'a*%a s#$a/ /s#+# !(&($a a$a0 #(&!#0$a0 s(a&a a0,s"0, a+a"/"0 +#a$ a0,s"0,

aa! a/&a0 a"#+.

2. Me%*#,+&$") ()+) -e%()+) ($% ,+$%* $)%.K('"+"*a0 a$a0 &asa #*&!a+# #0# a/a+

#$a#+$a0 (0,a0 $(a$#0a0 /#*a$ a0, #a"#+ "0+"$ '(&+#0a$ a0,s"0, aa! $(&)a sa!a

(0,a0 s+a a"#+ "0+"$ !(0,#(0+##$as# '#a0,-'#a0, a0, '(&!asaa* !(!'a0+" aa!

!(0,#(0+##$as# $#0(&)a s(&+a !(0,(!'a0,$a0 +#0a$a0-+#0a$a0 $&($+#. As/($ +(&/(0+#0,

#s#0# aaa* a"#+& !(0,#(0+##$as#$a0 +#0a$a0 +#0a$a0 /#*a$ a0, #a"#+ s(a&a

a0,s"0, s('a,a# 'a,#a0 a "sa*a a"#+. P#*a$ a0, #a"#+ '#asa0a a$a0 !(0(!a &asa

*&!a+ a0 &(s/0s !a0a)(!(0 !(a"# /(0(&a/a0 a"#+ a0, !(&"/a$a0 'a,#a0 a

!a0a)(!(0 a0, '(&/(0,a&"* aa! !(a$"$a0 /(&'a#$a0 /(&as#0a !a0a)(!(0.

/. HUBUNGAN DENGAN GAYA MANAJEMEN

T(&a/a+ (!/a+ ,aa !a0a)(!(0 $(/(!#!/#0a0; s(a&a "!"!. E!/a+ ,aa +(&s('"+

!(#/"+# :

Gaya mengarahkan


5/22

Gaya mendukung


6/22

'. T")"a0 s('a,a#!a0a +(&*aa/ a"#+& ($s+(&0a.

. Ta0,,"0, )a%a' s(/(&+# aa0a0 !a0a)(!(0.

. N#a# !#0as# a+a" /(&s(/s# +(&*aa/ /(&a0 a"#+ a $aa!a+a /#*a$ a0, #a"#+.

Daa! '#a0, a$"0+a0s# $0#$ a/a+ +(&)a# a0+a&a a"#+& a0, (0(&"0,

!(!/(&+a*a0$a0 /&(s#0a#s!(0a a0 /#*a$ a0, #a"#+ a0, (0(&"0,

!(!/(&+a*a0$a0 (!'a,a a+a" $(#0,#0a00a. Da/a+ #s#!/"$a0 'a*%a $(+#$a s(&a0,

a"#+& '($(&)a /aa s"a+" (!'a,a '#s0#s /&(ss#0a a0, #$(##0,# (* s"a+" '#&$&as#

$0#$ a0 *#a0,0a 0#a# 0#a# s(&+a 0&!a 0&!a /&(s#0a#s!( a$a0 !"0". D#

/#*a$ a#0 s#$a/ a0 $(a$#0a0 a0, '(&$a#+a0 (0,a0 #0,$"0,a0 a0,,+a s(/&(s# s(,

$a# #'(0+"$ (* $0#s# '#&$&as#.(* $a&(0a #+" s#$a/ a0, #!"0"$a0 (* sa+" a+a"

'('(&a/a &a0, /&(ss#0a a0, !(!/(&+a*a0$a0 0#a# 0#a# /&(s#0a#s!(0a a$a0

(0(&"0, !(0)a# /(!#" $0#$.

A&a0a a0 F(&s 1>84; +(a* !(a$"$a0 s"&9( +(&*aa/ a"#+& a0 a/a+ $(s#!/"a0

!(0a+a$a0 'a*%a:

1; K0#$ a0, +(&)a# /aa &,a0#sas# /&(s# a$"0+a0 ('#* +#0,,# #'a0#0,$a0 (0,a0

$0#$ a0, +(&)a# /aa a$"0+a0 a0, '($(&)a ##0,$"0,a0 &,a0#sas# '#s0#s '"$a0 /&(s#.

2; Daa! &,a0#sas# /&(ss#0a +#0,$a+ $0#$ a0, #+(!a '(&'a0#0, +(&'a#$ (0,a0

/s#s# #0#9#" aa! s"a+" '#&$&as#.

3; P(&s(/s# $0#$ '(&*"'"0,a0 s(a&a 0(,a+#9( (0,a0 $(/"asa0 $(&)a a0 '(&*"'"0,a0

s(a&a /s#+# (0,a0 $((0(&"0,a0 "0+"$ '(&/#0a* $(&)a.

K0#$ a$a0 !"0" $(+#$a # aa! &,a0#sas# '#s0#s /&(s#0a +(&a/a+ s('a,#a0 &a0,

a0, !(!(,a0, +(,"* 0#a# 0#a# /&(s#0a#s!(0a s(!(0+a&a s('a,#a0 a#00a +#a$

'a*$a0 (0(&"0, "0+"$ !(0,*#a0,$a0 0#a#0#a# +(&s('"+.

Aa (!/a+ !(+( $*"s"s a0, s(a&a "!"! #,"0a$a0 "0+"$ !(0((sa#$a0 $0#$:

1; A&'#+&as#: Paa !(+( #0# $(+#$a +(&)a# s"a+" $0#$ !"0"a* $(!/$ $(+#,a a0,

!(0)a# s"a+" *a&a/a0 /(0((sa#a0 $0#$ aa! &,a0#sa#s +(&s('"+. Ha0a sa)a 'a0a$

/#*a$ a0, +#a$ !(0,,"0a$a0 !(+( #0# $a&(0a !asaa* '#aa a0, #a0,,a/ !a*a

(@/(0s#9(;.


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2; M(#as#: M(+( +(&'a#$ a#00a a#+" !(#as#. M(#as# !(&"/a$a0 )(0#s !(+(

$!/&!# (0,a0 /(0,("a#a0 'a*%a !(#as# a0, !(0,,"0a$a0 ss(&a0, )" (0(&"0,

!(!(,a0, +(,"* $(/(0+#0,a0 $(/(0+#0,a0 &,a0#sas#.

3; K!/&!#: M(+( a0, +(&'a#$ a0 /a#0, s(, #,"0a$a0 aa! /(0($a+a0

$(/(a$"a0 aaa* !(+( $!/&!# )#$a /(&'(aa0 !as#* a/a+ # $!/&!#$a0.

4; La0,s"0,

E. MASALAHMASALAH HUBUNGAN

B$ a0 #++ 1>82; !(!/"0a# a+a& $0s(/ a0, a$a0 !(!'a0+" "0+"$ !(!/(&a$"$a0&a0, (0,a0 ('#* 'a#$. K0s(/-$0s(/ +(&s('"+ aaa*:

1. T(&a/a+ 9aas# "!"! aa! $(!a!/"a0 a0 s#a+-s#a+ asa& #0#9#" (* s('a' #+"

a"#+& s(*a&"s0a !(!/(&+#!'a0,$a00a aa! $a#+a00a (0,a0 $a&a%a0 /#*a$ a0,

#a"#+.

2. K('(&a,a!a0 /(&asaa0-/(&asaa0 a0 (!s# s(*#0,,a a"#+& s(*a&"s0a !(0,#(0+##$as#

$('(&a,a!a0 /(&asaa0 a0 !(0'a !(0a0,a0# *a +(&s('"+ s(a&a (($+#.

3. K('(&a,a!a0 /(&s(/s#. S+a /#*a$ a0, #a"#+ +#a$ !(!a0a0, (0,a0 a&a a0, sa!a

s(/(&+# a0, #a$"$a0 (* s+a a"#+.

4. U$"&a0 $(!/$ /#*a$ a0, #a"#+ a/a+ '(&/(0,a&"* /aa *"'"0,a0. A"#+&

#*a&"s$a0 "0+"$ !(!##$as# /(0($a+a0 s(a&a +($0#s $(+#$a !(0,*aa/# $(!/$ a0,

('#* "as.

5. P(0,a&"* a '(&'a,# s#+"as# /(&as# s('a,a# s"a+" 9aas# a$*#&. S(+#a/ /(&"'a*a0 s#+"as#

!(!/(0,a&"*# /(&asaa0 a0 +#0a$a0 s(s(&a0, a"#+& s(*a&"s0a !(!as"$# 9aas# #0# $(

aa! /(&+#!'a0,a00a /aa *"'"0,a0 #0+(&/(&s0a.

F. KARAKTERISTIK UMUM INDIVIDU

B$ a0 #++ 1>82; )",a +(a* !(!'"a+ s"a+"a+a& !(0,(0a# $a&a$+(s+#$ $(!/$

#0#9#" a &a0,-&a0, a0, '(&aa aa! '(&'a,a# +#0,$a+a0. A"#+& s(*a&"s0a


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!(!/(&+#!'a0,$a0 *a +(&s('"+ $a&(0a *a #+"'(&/(0,a&"* +(&*aa/ $(/'a#a0 s#$a/ a0

a$+#9#+as. P(0,(+a*"a0 a0 /(&+#!'a0,a0 a+as /(&'(aa0 #0# a/a+ !(!'a0+" "0+"$

!(!as+#$a0 *"'"0,a0 a0, ('#* *a&!0#s.

S#a+ a0, !"0" /aa '(&'a,a# +#0,$a+a0 aa! s(+#a/ #0#9#" a /#*a$ a0, #a"#+

!(#/"+#:

1. M(0)a# /&"$+# s#'"$ /aa /($(&)aa0-/($(&)aa0 a0, '(&!a$0a.

2. M(!/"0a# &0,a0 $( a&a* (#$as# +(&*aa/ s"a+" "sa*a a0, #a0,,a/ /(0+#0,.

3. M(!/"0a# $(#0,#0a0 "0+"$ !(aa0# a0 !(!'($a0 'a0+"a0 $(/aa #0#9#" a#0.

4. B('as "0+"$ !(!##* ,"0a !(0a/a+$a0 #0(/(0(0s# a0 $('('asa0 /##*a0.

5. M(!##$# s#a+ a0, a# a0 )")"&.

6. M(!##$# '#as /aa # s(0# +(&(&!#0 /aa s#$a/ a0, ('#* s"$a #/")# #'a0#0,$a0

(0,a0 #$+#$.

?. M(0a $(/"asa0 # s(0#.

8. M(!##$# 0#a# "0+"$ !(0a/a+$a0 #!'aa0 a+as "sa*a-"sa*a0a.

>. B(&s#$a/ s(/(&+# &a0,-&a0, a0, /a+"* a0 a/a+ '(&aa/+as# s(a&a 'a#$.

17.M(0)a# 'a,#a0 a +#! a0, s"$s(s.

11.M(!##$# &asa *a&" a+as '(0a0a a0, !(0#!/a &a0, a#0.

12.M(!##$# $(+(&$a#+a0 /aa /(!a$s#!aa0 $(/"asa0 # s(0#.

13.L('#* (0(&"0, "0+"$ s(0s#+# #'a0#0,$a0 (0,a0 !(!'a0+" &a0,.

G. KESADARAN PADA DIRI SENDIRI

Daa! s"a+" s#+"as# #!a0a 'a0a$ *"'"0,a0 #0+(&/(&s0a *a +(&/(0+#0, aaa* "0+"$

!(0aa a0 !(!(,a0, +(,"* $(s(#!'a0,a0 s(&+a "0+"$ !(!a0a0, # s(0#

s('a,a#!a0a &a0, a#0 !(!a0a0,0a Ra+# (+ a. 1>88;. E(!(0-((!(0 "+a!a +(&s('"+

aaa*:


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1. Aa0a /(0,(+a*"a0 +(&*aa/ $($"a+a0 a0 $((!a*a0 &a0, a#0 aa! *"'"0,a0 s(a&a

!(0+a #s#$ (!s#0a a0 $a&a$+(s+#$ /'a#.

2. Rasa !(!##$# +(&*aa/ /&"$+#9#+as a0 $(/"asa0 $(!/$ $(&)a.

3. K(saa&a0 +(&*aa/ /(+a* asa& aa! #0,$"0,a0 &(a+# a0, #!##$# s(s(&a0,

#!a0a &a0, +(&s('"+ *a&"s !(0(s"a#$a0 # (0,a0 $(!/$ &,a0#sas# a0, "as.

4. S"a+" $(#0,#0a0 "0+"$ !(aa0# $('"+"*a0-$('"+"*a0 &a0, a#0.

5. S"a+" /(&asaa0 !(!##$# a+as /&"$+#9#+as a0, #asa&$a0 /aa (, s(s(&a0,.

6. S"a+" /(&asaa0 $(+(&/a"a0 a0, '(&asa a $(/(&aaa0 'a*%a s(s(&a0, '(&/a&+#s#/as#

aa! s"a+" #0,$"0,a0 s(a&a (+#s.

H. KOMUNIKASI SE/ARA EFEKTIF

K!"0#$as# +( a+as %a%a0a&a !"sa%a&a* a/&a0 #sa0 a0 a/&a0 +(&+"#s. Ba*asa

a0, !(0,,"0a$a0 a$s#!a /(&0a+aa0; s(*a&"s0a )(as ,$as '('as a$&0#!

s#0,$a+a0; aa! s+&"$+"& ,&a!a+#$a a0, 'a#$ a0 !(0,"0,$a/$a0 #s# aa! a+"&a0

s((&*a0a a0, ,#s.

Ha-*a a0, /(&" #/(&*a+#$a0 "0+"$ !(0#/+a$a0 $!#0#$as# a0, (($+# aaa*:

1. a0,a0 '#a&a a+a" !(0"#s aa! '(0+"$ a0,s"0, s('a' a"#+& '"$a0a* 'a,#a0 a

!a0a)(!(0.

2. a0,a0 !(0,,"0a$a0 #s+#a*-#s+#a* a0, '(!/#$as# /aa $(saa*0-$(saa*a0 $(&)a a

/#*a$ a0, #a"#+.

3. a0,a0 !(0)a#$a0 /#*a$ a0, #a"#+ s('a,a# /$$ 'a*asa0 'a#$ s(a&a 9(&'a a+a"

+(&+"#s.

4. P(&+#!'a0,$a0 s#a+ (, /#*a$ a0, #a"#+ $(+#$a !(!'( sa&a0.

5. M(0)a,a a/&a0 a0 !(!'($a0 $(a#a0.

6. a0,a0 '(&a&,"0(0 !(0,(0a# !&a#+as.

?. M(0,a#+$a0 (0,a0 $0#s# #0,$"0,a0 $(+#$a !(0a /(0('a' a +(!"a0a.


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8. S(/a0)a0, /&s(s /(0"s"0a0 a/&a0 !(0,##0$a0 /#*a$ a0, #a"#+ "0+"$

!(0,"0,$a/$a0 /(0a/a+0a.

>. S/a0 (0,a0 s("&"* $a&a%a0 /#*a$ a0, #a"#+ a0 !(0a!'"+ !a0a)(!(0 /#*a$

a0, #a"#+ (0,a0 &asa *&!a+.

17.M(a$"$a0 /(&+(!"a0 a0 %a%a0a&a # $a0+& /#*a$ a0, #a"#+.

11.M(!/(&+#!'a0,$a0 $(!"0,$#0a0 +($a0a0 a0, !"0" aa! # /#*a$ a0, #a"#+.

I. Me%*#$($) $%$3%$ O,-)-)

T(&a/a+ +#,a )(0#s /$$ a 'a0a$0a /s#s#:

1. S"a+" #0#$as# , !(0"0)"$$a0 $"&a0, /(0+#0,0a a"#+.

2. P#*a$ , #a"#+ '(&+#0a$ aa! s"a+" ,aa $0&0+as#0a.

3. P#*a$ , #a"#+ !(0a$ "0+"$ !(0,a!'# '(&'a,a# +#0a$a0 s(a!a a+a" s(a&a a"#+.

J. PELAKSANAAN AUDIT PARTISIPATIF

Audit Partisipatif a#+" /&s(s a0, !(#'a+$a0 'a0+"a0 $#(0 aa! !(0,"!/"$a0 a+a

!(0,(9a"as# /(&as# a0 !(0,&($s# !asaa*. a# a"#+ #0# !(&"/a$a0 $(!#+&aa0 "0+"$

!(0((sa#$a0 !asaa* s(*#0,,a +(&$aa0, #s('"+ a"#+ $(!#+&aa0.

S(a#0 !asaa* /(a$" /#*a$ a0, #a"#+ a"#+& #0+(&0a )",a /(&" !(!a*a!# '"aa

&,a0#sas#. P&+(& (+ a. 1>85; !(0,a+a$a0 'a*%a '"aa &,a0#sas# !(!/(0,a&"*# s#$a/

a0 /(a$" a"#+&.

E(!(0-((!(0 $(/(a$"a0 aa0 a"#+ /a&+#s#/as#:

1. Paa a%a a"#+ +a0a$a0 /aa /#*a$ a0, #a"#+ '#a0, !a0a a0, a$a0 #a"#+.

2. Ba0,"0 s"a+" /(0($a+a0 $(&)a sa!a (0,a0 s+a /#*a$ a0, #a"#+ aa! !(0#a#

/(!&,&a!a0 a0 /(a$sa0aa0 a"#+.

3. P(&(* /(&s(+")"a0 a0 &($!(0as# "0+"$ +#0a$a0 $&($s#.


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4. Da/a+$a0 /(&s(+")"a0 a+as #s# a/&a0.

5. M(!as"$$a0 #0&!as# 0a+a /aa a/&a0 a"#+. Pa&+#s#/as# #aa! a"#+ !(!'a0+"

!(!(a*$a0 '(&'a,a# /(&!asaa*a0 a0 !(0,as#$a0 +#0a$a0 $&($+#.S("&"*

$('(&*as#a0 #a+as +(&,a0+"0, /aa $&(#'##+as a"#+& a+as $($()")"&a0.

K. KASUS

1. Kasus Manipulasi KAP Andersen dan Enron

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2. Kasus Manipulasi Laporan Keuangan PT KA

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17/22

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19/22

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20/22

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21/22

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L. JURNAL PENELITIAN YANG PERNAH ADA

M. KESIMPULAN

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22/22

DAFTAR PUSTAKA

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http://www.google.com/http://www.wealthindonesia.com/kasus-penipuan-capital-market/bangkrutnya-enron-corp.htmlhttp://www.wealthindonesia.com/kasus-penipuan-capital-market/bangkrutnya-enron-corp.htmlhttp://c/Users/user/Downloads/Bahan%20Skripsi/Kajian%20Aspek%20Perilaku%20pada%20Keputusan%20Etis%20Akuntan%20Profesional.pdfhttp://c/Users/user/Downloads/Bahan%20Skripsi/Kajian%20Aspek%20Perilaku%20pada%20Keputusan%20Etis%20Akuntan%20Profesional.pdfhttp://www.wealthindonesia.com/kasus-penipuan-capital-market/bangkrutnya-enron-corp.htmlhttp://www.wealthindonesia.com/kasus-penipuan-capital-market/bangkrutnya-enron-corp.htmlhttp://c/Users/user/Downloads/Bahan%20Skripsi/Kajian%20Aspek%20Perilaku%20pada%20Keputusan%20Etis%20Akuntan%20Profesional.pdfhttp://c/Users/user/Downloads/Bahan%20Skripsi/Kajian%20Aspek%20Perilaku%20pada%20Keputusan%20Etis%20Akuntan%20Profesional.pdfhttp://www.google.com/

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