THE ETHICS OF ACCOUNTING STUDENTS: A COMPARATIVE STUDY
Abstract: It is noted that
there have been problems of ethics in the auditing happening in big
companies.In addition, the issues of ethics are closely related to the auditing
profession. This isbelieved that they are also related to the independence in
doing the profession. In consequence,the auditing profession is expected to
have high independency and objectivity becauseit has the responsibility for
providing public service to the society who has trustedthem. A professional
accounting begins his or her career at accounting school as a
student.Therefore, this study intends to answer the question of the ethics
among the accounting students.Again, this study intends to examine the ethics
of the accounting students by makingthe comparison among the accounting
students of public universities and privates universities,as well as at the
Accounting Profession Education Program (PPA). Besides that, it alsocompares
the male and female accounting students. The results show that that gender
doesnot influence the students choosing the alternative answers of either B or
C, but influencesthem to choose the alternative of A. Further analysis also
indicates that the male studentshave bigger probability to accept the offer to
violate the existing ethics and not to tell anyonethan their counterparts. It
is due to the condition that the male students take more risks orface challenge
in doing their job than their counterparts.
Author: Dian Indri Purnamasari
Journal Code: jpakuntansigg100041
