The Ethics of Accouinting Students: A Comparative Study  

Oleh:

Purnamasari, Dian Indri

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 14 no. 3 (Dec. 2011), page 269-276.
Topik: Ethics; Accounting Student; Accountant; Gender

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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It is noted that there have been problems of ethics in the auditing happening in big companies. In addition, the issues of ethics are closely related to the auditing profession. This is believed that they are also related to the independence in doing the profession. In consequence., the auditing profession is expected to have high independence and objectivity because it has the responsibility for providing public service to the society who has trusted them. A professional accounting begins his or her career at accounting school as a student. Therefore, this study intends to answer the question of the ethics among the accounting students. Again, this study intends to examine the ethics of the accounting students by making the comparison among the accounting students of public universities and privates universities, as well as at the Accounting Profession Education Program (PPA). Besides that, it also compares the male and female accounting students. The results show that gender does not influence the students choosing the alternative answers of either B or C, but influences them to choose the alternative of A. Further analysis also indicates that the male students have bigger probability to accept the offer to violate the existing ethics and not to tell anyone than their counterparts. It is due to the condition that the male students take more risks or cafe challenge in doing their hob than their counterparts.

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