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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Dinamika Akuntansi
Azizah Hasna Arifin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation Sari, Ratna Candra; Sari, Annisa Ratna; Aisyah, Mimin Nur; Arifin, Azizah Hasna'
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.29577

Abstract

Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions.Method: Questionnaire was used to collect data and SEM PLS was used to test the hypotheses. A total of 215 undergraduate students from public and private university have taken part in this study.Findings: The study show that business ethics education does not influence ethical perceptions. However, there is a significant difference in students’ ethical perceptions between the public university and religious-based universities. Furthermore, result shows that individuals’ ethical ideology has an impact on ethical perceptions.Novelty: This study differs from previous research because most of the previous studies focused on the ethical judgments of the accruals and real activity manipulation methods but have limited ethical considerations regarding tunneling. Meanwhile, the business group structure and low legal enforcement have led to many cases of tunneling in Indonesia.
Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation Sari, Ratna Candra; Sari, Annisa Ratna; Aisyah, Mimin Nur; Arifin, Azizah Hasna'
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.29577

Abstract

Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions.Method: Questionnaire was used to collect data and SEM PLS was used to test the hypotheses. A total of 215 undergraduate students from public and private university have taken part in this study.Findings: The study show that business ethics education does not influence ethical perceptions. However, there is a significant difference in students’ ethical perceptions between the public university and religious-based universities. Furthermore, result shows that individuals’ ethical ideology has an impact on ethical perceptions.Novelty: This study differs from previous research because most of the previous studies focused on the ethical judgments of the accruals and real activity manipulation methods but have limited ethical considerations regarding tunneling. Meanwhile, the business group structure and low legal enforcement have led to many cases of tunneling in Indonesia.
KESIAPAN KERJA MAHASISWA AKUNTANSI DI ERA DIGITAL: CUKUPKAH HANYA HARD SKILLS? Naufal Afif; Azizah Hasna Arifin
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.50-62

Abstract

Demands for college graduates are increasing. Traditionally, the academic ability has spearheaded the success of college graduates to get a job. However, the current trend of employers increasingly wants skills and other attributes to support academic skills, as well as for accounting graduates. World economic forum report on expertise needed in 2020 and the development of the 4.0 industrial revolution requires accounting graduates to have skills and attributes in addition to academic abilities. The purpose of this study is to examine the effect of soft skills provided by tertiary institutions and the spiritual intelligence of individuals on the readiness of accounting students to work. Using Covariance-based Structural Equation Model (CB-SEM), this study analyses the results of a survey distributed to 371 accounting students in Indonesia. The result, based on structural model testing shows that soft skills provided by higher education and spiritual intelligence significantly and positively affect the work readiness of accounting students. The results of the research provide input for universities to continue to develop learning about soft skills to students so that graduates can compete in the world of work. This study also provides empirical evidence that the readiness of accounting students is also influenced by the attribute inherent in human beings, namely spiritual intelligence.
Co-Authors Annisa Ratna Sari Mimin Nur Aisyah Naufal Afif Ratna Candra Sari