Indonesia Conference Directory


<< Back

THE EFFECT OF ACCOUNTANT PROFESSIONAL ETHICS EDUCATION AND RELIGIOSITY ON STUDENTS PERCEPTION OF ACCOUNTANTS ETHICAL BEHAVIOR (STUDY ON INDONESIA COLLEGE OF ECONOMICS BACHELOR OF ACCOUNTING STUDENTS)
Rini Ratnaningsih, Al Hadi, Apry Linda Diana

Sekolah Tinggi Ilmu ekonomi Indonesia


Abstract

This study purposed to test, obtain empirical evidence whether there is an influence on the accounting professional ethics of accountants and religiosity on students perceptions of accountants unethical behavior. This research was conducted to observe at the relationship between professional ethics in accountants and religiosity towards students ethical perceptions, and to see whether professional ethics courses taken by students can form the ethical perceptions of students as prospective accountants. Ethical knowledge studied in college is expected to be able to influence students perceptions in assessing ethical and unethical behavior therefore whenever they work, both as corporate accountants and public accountants, they will not create similar mistakes that will doubted accountants credibility. This research uses a type of causality research with a quantitative approach. The population used in this study is all 2017 Indonesia College of Economics Bachelor of Accounting Students who already passed professional ethics and auditing subject. The sampling technique is based on proportional sampling with a sample size of 170 respondents. The data used in this study are primary data. The data analysis model used in this study is multiple linear regression analysis. The results of the research hypothesis prove that (1) Ethics education of the accountant profession influences students perceptions of the accountants unethical behavior. Students who have extensive knowledge of the ethical principles of the accounting profession will be more prudent and able to respond in the form of disapproval or refuse to ethical scandals that befall the accounting profession. (2) Religiosity influences students perceptions of the accountants unethical behavior. The higher a persons religiosity and obedience to religion teachings, the more ethical his behavior and attitude will be.

Keywords: Accountant professional ethics education, religiosity, student perceptions of accountants unethical actions

Topic: Auditing

Link: https://ifory.id/abstract/c9VNYRkZbTah

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (Rini Ratnaningsih)

Featured Events

APS 2021


SKN 2021


MSAT 2021

Embed Logo

If your conference is listed in our system, please put our logo somewhere in your website. Simply copy-paste the HTML code below to your website (ask your web admin):

<a target="_blank" href="https://ifory.id"><img src="https://ifory.id/ifory.png" title="Ifory - Indonesia Conference Directory" width="150" height="" border="0"></a>

Site Stats