Factors Influencing Accounting Students’ Perception of Accounting Ethics; An Empirical Study in Indonesia

Marko S Hermawan, Kokthunarina Kokthunarina


This paper proposes a perception of accounting students to overview ethical behaviour during their study in accounting school. The perception is measured by factors pertaining influence to accounting ethics. The variables including perception to cheating misconduct, earning management, environment and culture consideration. A controlling variable of gender and course took are also included in the model. A model of ethical perception is proposed to answer four hypotheses. The sample is accounting students in Bina Nusantara International University. A 5-point Likert Scale is primarily employed in the questionnaire and a multiple Linear Regressions Analysis and Multicollinearity Analysis are used in the model. The research conveys not all variables can influence the accounting ethics. The results are discovered that amongst four variables, there are two variables significantly influence the perception of accounting ethics, which is cheating and environment. The other variables are proven insignificant to student’s ethical perception. On the other hand, gender has also no significant to the perception, while course taken variable has strong influence on ethical concern.

Penelitian ini menggambarkan persepsi siswa akuntansi dalam berperilaku etis selama belajar di jurusan akuntansi. Persepsi diukur oleh faktor-faktor yang berhubungan dengan etika akuntansi. Beberapa variabel persepsi adalah tingkat kecurangan, manajemen laba, pertimbangan lingkungan dan budaya. Variabel kontrol adalah jenis kelamin dan mata kuliah juga dimasukkan ke dalam model. Model persepsi etis ini dikonstruksikan untuk menjawab empat hipotesis. Sampel yang diambil adalah mahasiswa akuntansi di Universitas Bina Nusantara. Likert scale dengan skala 5 poin digunakan dalam kuesioner ini dan Analisis Regresi Linier berganda dan Analisis Multikolinieritas dipergunakan dalam model tersebut. Hasil penelitian menyebutkan tidak semua variabel dapat mempengaruhi etika mahasiswa akuntansi. Di antara keempat variabel, ada dua variabel yang secara signifikan mempengaruhi persepsi etika akuntansi, yaitu kecurangan dan lingkungan. Variabel lain terbukti tidak signifikan terhadap persepsi etis siswa. Di sisi lain, jenis kelamin juga tidak signifikan terhadap persepsi tersebut, sementara variabel mata kuliah memiliki pengaruh kuat pada masalah etika.


accounting;ethics;cheating;earnings management;culture

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DOI: http://dx.doi.org/10.20961/jab.v18i2.225

Jurnal Akuntansi dan Bisnis (JAB)
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