Muatan Etika dalam Pengajaran Akuntansi Keungan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu  

Oleh:

Utami, Wiwik ; Indriawati, Fitri ; Aryati, Titik

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 12 no. 2 (May 2009), page 161-176.
Topik: ethical perception; ethical issue; financial accounting.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study investigates whether integrating ethical issue in financial accounting course will improve student’s ethical perception. The collapse of Enron and the conviction of its accounting firm, Arthur Andersen, has raised a concerns about the role of accounting education in developing ethical and moral behavior among undergraduate accounting students. Students learn ethics and ethical profession usually either from auditing courses or from cases related to auditing. However, ethical issues are not always related to auditing. Ethical problems can occur at any stage during the preparation of financial statements. Using quasi experiment, a posttest only control group design, we examine wheter loading ethical issues in financial accounting course influence student’s ethical perception. In addition, we also test wether interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influences student’s ethics perception. We find that integrating ethical issue in financial accounting course does not affect ethical perception. However, our test show that interaction between loading ethical issue in financial accounting course and student GPA significantly influences the student’s. Considering the current climate of good governance, I argue that accounting educators can not longer postpone the integration of ethical issues in accounting curriculum.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali