ARTICLE
TITLE

WHAT FACTORS DETERMINE ACCOUNTING STUDENTS PERCEPTION ON ACCOUNTING ETHICAL ISSUES?

SUMMARY

There are still several scandals associated with code of conduct offenses. It highlights the importance of ethical behavior. The aim of this project  is to see about the ethical perspective of an accounting student influenced by the religiousness, passion for currency and etiquette sensibility. The research utilized primarily data from the respondent questionnaires with a sample of 92 respondents.. Methods utilized in this experiment are Quantitative methods by SPSS statistical analysis using a Likert scale. The technique used in this test is the reliability test, Validity Test, Classical Assumption Test, Hypothesis Test. The results of the analysis showed that Religiousness, passion of money and simultaneous ethical awareness influence positively on the moral perception of accountancy students..

PAGES
pp. 257 - 270
COLLECTIONS
Economy

 Articles related

Rafles Ginting    

This study aims to determine how the dowry cost is determined, or what is commonly called uang tukur in the Mbaba Belo Selambar ceremony, and whether the process is by existing accounting concepts. Accounting is always associated with techniques and calc... see more


Sicelo Cele,Celani J. Nyide,Lesley J. Stainbank    

AbstractOrientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME fai... see more


Selvia Nur Haniifah, Annisa Nurbaiti, Febrial Pratama    

Accounting conservatism is a condition where companies are not in a hurry to recognize, measure profits and assets and are also faster in recognizing potential losses and debts that are likely to occur. This is what causes the nominal profit and assets t... see more


Dr. Joshua W. Chesoli    

This article is about the things that those teaching Accounting in academic institutions should emphasize on in order to produce graduates who are ready for the job market. The content of most accounting programmes taught in schools and colleges does not... see more


Weny Rosilawati,Heni Noviarita,Nur Wahyu Ningsih,Chandra Prayoga    

Environmental accounting is applied by several companies to produce quantitative assessments of the cost and impacts of environmental protection. Social and environmental disclosures have  an influence on stock prices and inventors will choose stock... see more