a. Seniority
The reponses of respondents on seniority variable are divided into two questions, shown in table 4.3 below:
Table 4.3 Seniority
No Classification Likert
Scale Mean
Frequency N= 60
Absolute Relatives
1 Violate the
rules 1.Strongly Agree
1 1.7
2. Agree -
- 3. Agree Somewhat
- -
4.Undecided 6.22
3 5.0
5. Disagree Somewhat 4
6.7 6. Disagree
23 38.3
7. Strongly Disagree 29
48.3 2 Financial
statement manipulation
1.Strongly Agree 5
8.3 2. Agree
3 5.0
3. Agree Somewhat -
- 4.Undecided
5.62 4
6.7 5. Disagree Somewhat
1 1.7
6. Disagree 23
38.3 7. Strongly Disagree
24 40.0
Total 5.92
Source : primary data
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Table 4.3 shows that most of the respondents strongly disagree for the seniority problem. That means junior should have
good moral than their senior. Question number one shows 29 respondents strongly disagree, 23 respondents disagree, 4
respondents disagree somewhat, 3 respondents undecided, 1 respondent agree, and none of the respondents agree and agree
somewhat. Question number two shows the financial statement
manipulation doing by senior. The result are 24 respondents strongly disagree, 23 respondents disagree, 1 respondents disagree
somewhat, 4 respondents undecided, 3 respondent agree, 5 respondents strongly agree and none of the respondents agree
somewhat. The total mean for the seniority variable is 5.92. Based on
the likert scale, it means that respondents mostly disagree with the questions given. This means that senior auditor should have good
performance.
b. Ethical Attitudes
The reponses of respondents on ethical attitudes variable shown in table 4.4 below:
Table 4.4
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No Classification Likert
Scale Mean
Frequency N= 60
Absolute Relatives
1 Manipulation 1.Strongly
Agree 1
1.7 2. Agree
9 15.0
3. Agree Somewhat 3
5.0 4.Undecided
5.8 1
1.7 5. Disagree Somewhat
5 8.3
6. Disagree 12
20.0 7. Strongly Disagree
27 54.0
2 Tax manipulation
1.Strongly Agree
5 8.3
2. Agree 14
23.3 3. Agree Somewhat
2 3.3
4.Undecided 4.7
3 5.0
5. Disagree Somewhat 3
5.0 6. Disagree
19 31.7
7. Strongly Disagree 14
23.3 3 Nepotism
1.Strongly Agree
5 8.3
2. Agree 6
10.0 3. Agree Somewhat
4 6.7
4.Undecided 5.2
2 3.3
5. Disagree Somewhat 13
21.7 6. Disagree
14 23.3
7. Strongly Disagree 16
26.7 4 Corruption
1.Strongly Agree
6 10.0
2. Agree 2
3.3
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No Classification Likert
Scale Mean
Frequency N= 60
Absolute Relatives
3. Agree Somewhat 2
3.3 4.Undecided
5.34 4
6.7 5. Disagree Somewhat
12 20.0
6. Disagree 21
35.0 7. Strongly Disagree
13 21.7
5 Reduce tax
1.Strongly Agree
11 18.3
2. Agree 3
5.0 3. Agree Somewhat
7 11.7
4.Undecided 4.94
2 3.3
5. Disagree Somewhat 3
5.0 6. Disagree
17 28.3
7. Strongly Disagree 17
28.3 6 Violate
Islamic ethics
1.Strongly Agree 9
15.0 2. Agree
7 11.7
3. Agree Somewhat 1
1.7 4.Undecided
4.74 6
10.0 5. Disagree Somewhat
11 18.3
6. Disagree 18
30.0 7. Strongly Disagree
8 13.3
Total 5.12
Table 4.4 shows that most of the respondents strongly disagree for the ethical attitudes problem. Question number one
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about manipulation shows that 27 respondents strongly disagree, 12 respondents disagree, 5 respondents disagree somewhat, 1
respondents undecided, 3 respondents agree somewhat, 9 respondent agree, and 1 respondents strongly agree.
Question number two about tax manipulation shows that 14 respondents strongly disagree, 19 respondents disagree, 3
respondents disagree somewhat, 3 respondents undecided, 2 respondents agree somewhat, 14 respondent agree, and 5
respondents strongly agree. Question number three about nepotism shows that 16
respondents strongly disagree, 14 respondents disagree, 13 respondents disagree somewhat, 2 respondents undecided, 4
respondents agree somewhat, 6 respondent agree, and 5 respondents strongly agree.
Question number four about corruption shows that 13 respondents strongly disagree, 21 respondents disagree, 12
respondents disagree somewhat, 4 respondents undecided, 2 respondents agree somewhat, 2 respondent agree, and 6 respondents
strongly agree. Question number five about reduce tax shows that 17
respondents strongly disagree, 17 respondents disagree, 3
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respondents disagree somewhat, 2 respondents undecided, 7 respondents agree somewhat, 3 respondent agree, and 11
respondents strongly agree. Question number six about violate Islamic ethics shows that
8 respondents strongly disagree, 18 respondents disagree, 11 respondents disagree somewhat, 6 respondents undecided, 1
respondents agree somewhat, 7 respondent agree, and 9 respondents strongly agree.
The total mean for the ethical attitudes variable is 5.12. Based on the likert scale, it means that respondents mostly disagree
with the ethical attitudes problem.
c. Accounting Practitioners Performance
Kategori