Studi Literatur Komitmen Akuntan Terhadap Profesinya

Authors

  • Manatap Berliana Lumban Gaol Universitas HKBP Nommensen Medan, Indonesia
  • Adanan Silaban Universitas HKBP Nommensen Medan, Indonesia

Abstract

The accounting profession is a profession that provides services to protect the public interest. Therefore, every accountant must have the responsibility to maintain and respect his profession. The accountant's commitment to his profession is a form of individual loyalty to his profession and relates performance to his performance. This article aims to describe and theoretically develop the accountant's commitment to his profession. To achieve this goal, a review of previous research was carried out in the accounting profession and other professions. Based on the literature review, it shows empirical evidence of the existence of multi-dimensional professional commitment in various professions, and finds that each dimension relates differently to affect and behavior. However, most of the research on the commitment of accountants to their profession is still unidimensional. Opportunities for future research, namely the relationship between the dimensions of the commitment of accountants to their profession with the antecedents and their consequences are stated.

References

Aranya, N., and Ferris, K. R. (1984). A Reexamintaion of Accountants’ Organization-Profesional Conflict. The Accounting Review, Vol. 59 No. 1, pp. 1-15.

Aranya, Pollock, J, and Amernic, J. (1981). An Examination of Professional Commitment in Public Accounting. Accounting, Organization and Society. Vol. 6 No.4. pp. 271-280.

Hall M., Smith D., and Langfiled-Smith K. (2005). Accountant’s Commitment to Their Profession: Multiple Dimensions of Professional Commitment and Opportunities for Future Research. Behavioral Research in Accounting, Vol. 17. pp. 89-109.

Hollenbeck, J. R., Williams, C., R., and Klein, H. J. (1989). An Empirical Examination of Antecedents of Commitment to Difficult Goals. Journal of Applied Psychology. Vol. 74. No. 1. pp.18-23.

Jeffrey, C., & Weatherholt, N. (1996). Ethical Development, Professional Commitment, and Rule Observance Attitudes: A Study of CPAs and Corporate Accounts. Behavioral Research In Accounting, Vol. 8. pp. 8-29.

Lachman, R., and Aranya N. (1986). Evaluation of Alternative Models of Commitment and Job Attitude of Professionals. Journal of Occupational Behavior. Vol. 7. pp. 227-243.

Lee, K., Carswell J. J., & Allen N. J. (2000). A Meta-Analysis Review of Occupational Commitment Relations With Person and Work-Related Variabel. Journal of Applied Psychology. Vol. 85 No. 95. pp. 799-811.

Meyer, J. P,. Allen, N. J., and Smith, C., A. (1993). Commitment to Organizations and Occupations: Extensions and Test of a Three-Component Conceptualization. Journal of Afflied Psychology, Vol 78. No. 4, pp. 538-551.

Mustika, Z. (2008). Metode Penelitian Kepustakaan. Jakarta: Yayasan Obor Indonesia.

Smith, D., and Hall, M., (2008). An Empirical Examination of a Three-Component Model of Profesissional Commitment among Public Accountant. Behavioral Research in Accounting. Vol. 20. No. 1. pp. 75-92.

Downloads

Published

2022-12-19

How to Cite

Gaol, M. B. L., & Silaban, A. (2022). Studi Literatur Komitmen Akuntan Terhadap Profesinya. Jurnal Akuntansi Dan Pajak, 23(2). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/7298

Issue

Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.