E-JURNAL AKUNTANSI
Vol 17 No 3 (2016)

PENGARUH IDEALISME, RELATIVISME, DAN LOVE OF MONEY PADA PERSEPSI MAHASISWA AKUNTANSI TENTANG KRISIS ETIKA AKUNTAN

Ni Kadek Sugiantari (Fakultas Ekonomi dan Bisnis Universitas Udayana)
A.A.G.P Widanaputra (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
09 Dec 2016

Abstract

This study aims to determine students' perceptions of accounting related to the ethical crisis that occurred within the scope of accounting, especially in cases of code violations involving accountants. Furthermore, this study examines the effect of idealism, relativism, and the love of money against their assessment of the ethical crisis accountant. This research was conducted at the Faculty of Economics and Business, University of Udayana. This research method is probability sampling. Data collected through questionnaires. The sample was 188 students S1 Accounting Faculty of Economics and Business, University of Udayana who are already taking courses Auditing 1. The data analysis technique used is multiple linear regression were processed using SPSS 22. Results of hypothesis testing showed that the Idealism and Love of money give a negative effect on accounting student opinion on the ethical crisis accountant. Whereas relativism positive effect on students' perceptions of ethical crisis accountant.  

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...