THE EFFECT OF PERSONAL ETHICAL PHILOSOPHY, INTERNAL LOCUS OF CONTROL AND ACADEMIC CULTURE ON PROFESSIONAL COMPETENCE OF ACCOUNTANT EDUCATORS IN PRIVATE UNIVERSITIES IN MAKASSAR

Alam, Syamsu THE EFFECT OF PERSONAL ETHICAL PHILOSOPHY, INTERNAL LOCUS OF CONTROL AND ACADEMIC CULTURE ON PROFESSIONAL COMPETENCE OF ACCOUNTANT EDUCATORS IN PRIVATE UNIVERSITIES IN MAKASSAR. Journal JARES (Journal of Academic Research and Sciences), 4 (1). pp. 13-27. ISSN 2503-1163

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Abstract

This research aims at (1) exploring individual aspects of accountant educators in shaping professional accountants, and (2) situational aspects utilized by accountant educators as the media in shaping professional accountants in Makassar The independent variable of this research included Personal Ethical Philosophy, Internal Locus of Control, and Academic Culture, while the dependent variable was the Professional Competence of Accountant Educators (Y). The units of analysis, as well as the respondents, were 132 accountant educators in Makassar. To determine the sample, Simple Proportional Sampling with minimal respondent by Taro Yamane was utilized. Data analysis deployed multiple linear regression with error tolerance (α) of 5%. The result shows that Personal Ethical Philosophy significantly affected professional competence, with the t-calculated of 2.085. Internal Locus of Control also significantly affected professional competence, with the t-calculated of 2.158. Academic culture, with the t-calculated of 2.146, also significantly affected the professional competence of accountant educators.

Item Type:	Article
Uncontrolled Keywords:	Personal Ethical Philosophy, Internal Locus of Control, Academic Culture, Professional Competence
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	PASCASARJANA
Depositing User:	Unnamed user with email admin@umi.ac.id
Date Deposited:	27 Jun 2023 06:17
Last Modified:	27 Jun 2023 06:17
URI:	http://repository.umi.ac.id/id/eprint/2872

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