The Effect of Accountant Professional Ethic’s Education and Religiosity on Student’s Perception of Accountant’s Ethical Behavior (Study on Indonesia College of Economics Bachelor of Accounting Students)

DOI

10.2991/aebmr.k.200309.001How to use a DOI?

Keywords

accountant professional ethics education, religiosity, student perceptions of accountants’ unethical actions

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 accountant’s unethical behaviour. 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 behaviour therefore whenever they work, both as corporate accountants and public accountants, they will not create similar mistakes that will doubt 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 accountant’s unethical behaviour. 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 accountant’s unethical behaviour. The higher a person’s religiosity and obedience to religion teachings, the more ethical his behaviour and attitude will be.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rini Ratnaningsih
AU  - Al-Hadi
AU  - Apry Linda Diana
PY  - 2020
DA  - 2020/03/12
TI  - The Effect of Accountant Professional Ethic’s Education and Religiosity on Student’s Perception of Accountant’s Ethical Behavior (Study on Indonesia College of Economics Bachelor of Accounting Students)
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 1
EP  - 4
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.001
DO  - 10.2991/aebmr.k.200309.001
ID  - Ratnaningsih2020
ER  -