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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi International Journal of Business, Economics, and Social Development JRABA Economics Professional in Action (E-Profit) In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Elok Faiqoh Himmah
Lembaga Studi Islam Malang
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

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PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Himmah, Elok Faiqoh
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract. Student’s Ethical Perspective on Auditor’s Ethics Scandal and Corporate Manager. The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism), gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006). Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students perceptions regarding ethical scandals auditors and corporate manager.Abstrak. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor Dan Corporate Manager. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al (2006). Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager.
Co-Authors Anike Putri, Anike Ari Kamayanti Aulia, Azwani Bimo, Antonius Cristiani, Ester Dianty, Astari Eko Purwanto Lestari, Putri Gantine Luntungan, Antonius Bimo Rentor Meila, Kaca Dian N. Heriyah Siregar, Johannes Kristian Watini, Sinta Sukma