PENGARUH ETIKA PROFESI DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AKUNTAN: PENDEKATAN AKUNTANSI KEPERILAKUAN

Elistyanti Elistyanti, Nayla Mutiara Safitri, Putri Selfiani Yasmin, Nurul Aisyah Rachmawati

Abstract


Ethical behavior is a fundamental aspect of the accounting profession because it influences the quality of financial reporting, public trust, and professional accountability. However, previous studies have reported inconsistent findings regarding the relationships among professional ethics, ethical judgment, and accountant behavior. Therefore, this study aims to systematically synthesize empirical evidence on the influence of professional ethics and ethical judgment on accountant behavior. This research employs a Systematic Literature Review (SLR) approach by analyzing 34 peer-reviewed articles published within the last five years and retrieved from the ScienceDirect database. The review process followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, including identification, screening, eligibility assessment, and inclusion. The findings indicate that the interaction of individual, organizational, and institutional factors influences accountant behavior. Professional ethics positively affects ethical judgment, while ethical judgment serves as a cognitive mechanism that translates ethical values into professional behavior. In addition, organizational culture, ethical leadership, ethical climate, and professional commitment strengthen ethical decision-making and promote ethical behavior among accountants. This study contributes to the behavioral accounting literature by integrating multiple theoretical perspectives to comprehensively explain accountant behavior. It provides practical implications for strengthening ethics education, organizational governance, and ethical leadership in accounting practice. 

 

Keywords: Accountant behavior; Behavioral accounting; Ethical judgment; Professional ethics; Systematic literature review 



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DOI: https://doi.org/10.31326/.v6i1.2939

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