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Ni Made Hanny Ariyanti
Fakultas Ekonomi dan Bisnis, Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Idealisme, Relativisme, dan Etika pada Persepsi Mahasiswa Akuntansi atas Perilaku Etis Akuntan Ni Made Hanny Ariyanti; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 24 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i03.p21

Abstract

This reseacrh about ethical behavior of accountants is influenced by idealism, relativism, and ethics. Ethical behavior is the behavior of a person acting in accordance by laws, regulations, and morals. This reseacrh examine influence of ethics to perception of nonregular students majoring in accounting Faculty of Economics and Business Udayana University by ethical behavior of accountants. This research used primary data collected by using questionnaires as instrument of data collection distributed to respondents. Respondents of this research are 127 student as sampel by non-probality sampling method of non-regular students majoring in accounting class of 2014 Faculty of Economics and Business Udayana University. The results by using multiple linier regression is idealism positively affect the perception of accounting students, relativism negatively affect the perception of accounting students for ethical behavior of accountants and ethics have a positive effect on the perception of accounting students for ethical behavior of accountants. Keywords: idealism, relativism, ethics and ethical conduct of accountants
Co-Authors Anak Agung Gde Putu Widanaputra