MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI

The aims of this study was to determine whether there were ethical perception differences among students based on academic major, gender, and religiosity. It explored whether there was a perception gap between accounting students and non-accounting students, between male and female students, and bet...

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Main Author: Santi Novita
Format: Article
Language:Indonesian
Published: Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya 2018-09-01
Series:Ekuitas: Jurnal Ekonomi dan Keuangan
Subjects:
Online Access:https://ejournal.stiesia.ac.id/ekuitas/article/view/116
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author Santi Novita
author_facet Santi Novita
author_sort Santi Novita
collection DOAJ
description The aims of this study was to determine whether there were ethical perception differences among students based on academic major, gender, and religiosity. It explored whether there was a perception gap between accounting students and non-accounting students, between male and female students, and between religious and non-religious students. The survey was conducted using questionnaire of 216 students to explore the ethical perception. It used five moral constructs: justice, relativism, egoism, utilitarianism, and deontology. At significant level of 5% with the independent sample t-tests, it was found that were different perception in justice, relativism, and deontology contracts between accounting and non-accounting students.  It displayed that in most of construct accept deontological, the accounting students had higher ethical values compared to non-accounting students.  The second result displayed that female students showing higher ethical perception toward their male students, and finally it was not displayed that there was different ethical perception between religious and non-religious students.
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spelling doaj.art-27ba7611829b4ca1bceb8ae07914d5c42022-12-22T03:09:08ZindSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaEkuitas: Jurnal Ekonomi dan Keuangan2548-298X2548-50242018-09-0117448650210.24034/j25485024.y2013.v17.i4.116112MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSISanti Novita0Fakultas Ekonomi dan Bisnis - Universitas AirlanggaThe aims of this study was to determine whether there were ethical perception differences among students based on academic major, gender, and religiosity. It explored whether there was a perception gap between accounting students and non-accounting students, between male and female students, and between religious and non-religious students. The survey was conducted using questionnaire of 216 students to explore the ethical perception. It used five moral constructs: justice, relativism, egoism, utilitarianism, and deontology. At significant level of 5% with the independent sample t-tests, it was found that were different perception in justice, relativism, and deontology contracts between accounting and non-accounting students.  It displayed that in most of construct accept deontological, the accounting students had higher ethical values compared to non-accounting students.  The second result displayed that female students showing higher ethical perception toward their male students, and finally it was not displayed that there was different ethical perception between religious and non-religious students.https://ejournal.stiesia.ac.id/ekuitas/article/view/116accountingethicsnon-accountingperceptionstudents
spellingShingle Santi Novita
MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI
Ekuitas: Jurnal Ekonomi dan Keuangan
accounting
ethics
non-accounting
perception
students
title MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI
title_full MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI
title_fullStr MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI
title_full_unstemmed MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI
title_short MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI
title_sort menguak persepsi etika mahasiswa akuntansi
topic accounting
ethics
non-accounting
perception
students
url https://ejournal.stiesia.ac.id/ekuitas/article/view/116
work_keys_str_mv AT santinovita menguakpersepsietikamahasiswaakuntansi