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All Journal Ascendia: Journal of Economic and Business Advancement
Miqdamuntaqo Ferdiansa
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Economics, Econometrics & Finance

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Pengaruh Pendidikan Etika Bisnis, Gender, dan Lingkungan Kampus Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya Miqdamuntaqo Ferdiansa; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/v6wcqy41

Abstract

This research investigates how three factors business ethics instruction, gender differences, and the campus setting, shape the ethical views of accounting students at Universitas 17 Agustus 1945 Surabaya. A quantitative design was implemented using a survey with Likert‑type items administered to 37 accounting majors who had already completed the Business and Professional Ethics course. Instrument quality was evaluated through Pearson product-moment correlations and Cronbach’s Alpha, and the data were further analyzed using tests of normality, the coefficient of determination, and t and F statistics in a multiple linear regression model. The results show that both business ethics education and the campus environment exert a positive and statistically significant influence on students’ ethical judgments, while gender does not exert a significant effect. Taken together, these predictors account for a considerable share of the variability in ethical perceptions, highlighting the importance of reinforcing ethics‑oriented coursework and cultivating a campus climate grounded in integrity to prepare technically proficient and ethically responsible future accountants
Co-Authors Tries Ellia Sandari