Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Audit, Pajak, Akuntansi Publik
Kenswary, Dhea
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Accounting Students' Perception of The Importance of Ethics in Audit Practice Kenswary, Dhea; Rapina, Rapina
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4387

Abstract

Audit practice requires high professional standards to ensure financial transparency and accuracy. Professional ethics play an important role in maintaining the quality and credibility of the audit process. This study examines accounting students' perceptions of ethics in audit practice, which has rarely been explored in previous research. The quantitative method was used with Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique through SmartPLS. Data was collected from 139 students who had taken the audit course. The findings reveal that integrity, confidentiality, and professional behavior significantly influence audit practice, but objectivity and professional competence do not show a statistically significant influence audit practices. This study highlights the importance of ethics education in shaping competent and ethical auditors. The results provide insights for improving ethics curricula in accounting education and supporting future audit practice regulations.
Co-Authors Rapina .