Dampak Muatan Etika Dalam Pengajaran Akuntansi Keuangan dan Audit Terhadap Persepsi Etika Mahasiswa yang Dimoderasi oleh Kecerdasan Kognisi dan Kecerdasan Emosional: Studi Eksperimen Semu
Abstract: Ethics education is
more than studying the code of professional conduct, but rather a process
whereby individuals become more consciously involved in making ethical
decisions (Langenderfer and Rockness:1989). This study investigates whether
integrating ethical issues in financial accounting course will improve
student’s ethics perception. The research design was quasi experiment,
posttest-only control group design, and the subject were students who took
intermediate accounting. The hypotheses of this research were: (1) loading
ethical issues in financial accounting course influenced student’s ethics
perception, and (2) interaction between ethical issues in financial accounting
course and student GPA (Grade Point Average) influenced student’s ethics
perception. The research hypotheses were tested using two way ANOVA. The result
show that: (1) loading ethical issues in financial accounting course not
influenced student’s ethics perception, (2) interaction between loading ethical
issues in financial accounting course and student GPA significantly influenced
the student’s ethics perception. Considering the current climate of good
corporate governance, educators can no longer postpone in integrating ethics
issues in accounting curriculum.
Keywords: Ethical Perception,
Ethical Issue, Financial Accounting.
Penulis: Lidya Agustina,
Christine Dwi Karya Susilawati
Kode Jurnal: jpakuntansidd120162
