| dc.contributor.author | BASKORO, AJI | |
| dc.contributor.author | JATININGSIH, DYAH EKARI SEKAR | |
| dc.date.accessioned | 2021-06-04T01:31:17Z | |
| dc.date.available | 2021-06-04T01:31:17Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/36419 | |
| dc.description | Students as future prospective accountants need to be tested for their perceptions of ethical behavior to find out how far
they can behave ethically in the future. Since some dysfunctional behavior emerged in accounting profession, decreased
public trust would become a critical issue in the field. This put the importance to examine prospective accounting
professionals perception on ethics and some factors which affect. This study aims to investigate the influence of internal
locus of control, idealism, ethical knowledge, and gender on the ethical perceptions of accounting students. A survey is
conducted on 136 students as respondents. The results showed that idealism and ethical knowledge confirmed to have
positive effect on the ethical perceptions of accounting students. Surprisingly, however, internal locus of control and
gender had no effect on the ethical perceptions. Meaning, student’s perception on ethics is influenced by the believe
that consequences of actions can occur without violating moral values. Moreover, ethical knowledge possessed by the
students can be the basis of their perception on ethical behavior. This would imply that higher education institutions as
the learning ground of future accountants should design and develop courses which stimulate soft-skills to foster
confidence in controlling and solving problems without ethical violation. Additionally, student’s knowledge should be
strengthened by the means of ethical training and professional ethics courses built in the curriculum. | en_US |
| dc.description.abstract | Students as future prospective accountants need to be tested for their perceptions of ethical behavior to find out how far
they can behave ethically in the future. Since some dysfunctional behavior emerged in accounting profession, decreased
public trust would become a critical issue in the field. This put the importance to examine prospective accounting
professionals perception on ethics and some factors which affect. This study aims to investigate the influence of internal
locus of control, idealism, ethical knowledge, and gender on the ethical perceptions of accounting students. A survey is
conducted on 136 students as respondents. The results showed that idealism and ethical knowledge confirmed to have
positive effect on the ethical perceptions of accounting students. Surprisingly, however, internal locus of control and
gender had no effect on the ethical perceptions. Meaning, student’s perception on ethics is influenced by the believe
that consequences of actions can occur without violating moral values. Moreover, ethical knowledge possessed by the
students can be the basis of their perception on ethical behavior. This would imply that higher education institutions as
the learning ground of future accountants should design and develop courses which stimulate soft-skills to foster
confidence in controlling and solving problems without ethical violation. Additionally, student’s knowledge should be
strengthened by the means of ethical training and professional ethics courses built in the curriculum. | en_US |
| dc.publisher | UMY | en_US |
| dc.subject | ACCOUNTING STUDENTS’ ETHICAL PERCEPTION | en_US |
| dc.subject | INTERNAL LOCUS OF CONTROL | en_US |
| dc.title | THE INFLUENCE OF INTERNAL LOCUS OF CONTROL, IDEALISM, ETHICAL KNOWLEDGE, AND GENDER ON ACCOUNTING STUDENTS’ ETHICAL PERCEPTION | en_US |
| dc.type | Article | en_US |
