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Mella Fitria
Alumni Program Studi Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Journal : Wahana Riset Akuntansi

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Pengaruh Orientasi Idealisme, Relativisme, Tingkat Pengetahuan Akuntansi, Dan Gender Terhadap Persepsi Mahasiswa Akuntansi Tentang Krisis Etika Akuntan Profesional (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi di kota Padang) Mella Fitria; Vita Fitria Sari
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.567 KB) | DOI: 10.24036/wra.v2i1.6151

Abstract

Since some financial affairs exposed which involved accountants as important element, ethical crisis of professional accountants become one of major issue in accounting. This research is aimed to get empirical evidence about the effect of orientation of idealism, relativism, level of accounting knowledge and gender to the perception of accounting students about ethical crisis of professional accountants. By using primary data obtained from questionnaire which participated by 128 accounting students from 4 colleges in Padang city and used multiple regression analysis, showed that (1) orientation of idealism has negative significant effect on the perception of accounting students about ethical crisis of professional accountants (2) relativism has positive significant effect on the perception of accounting students about ethical crisis of professional accountants (3) the level of accounting knowledge has no significant effect on the perception of accounting students about ethical crisis of professional accountants (4) female accounting students tend to be assertive about ethical crisis of professional accountants  Keywords : idealism, relativism, accounting knowledge, gender, ethical crisis, professional accountant
Co-Authors Vita Fitria Sari