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Journal articles on the topic 'Accounting ethics'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Tohir Pohan, Hotman. "PERSEPSI MAHASISWA TENTANG NILAI-NILAI ETIKA DALAM PENYAJIAN PELAPORAN KEUANGAN PERUSAHAAN YANG BERTANGGUNG JAWAB." Media Ekonomi 20, no. 2 (2017): 13. http://dx.doi.org/10.25105/me.v20i2.781.

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<p>The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accoun

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Pohan, Hotman Tohir. "Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab." Media Riset Akuntansi, Auditing dan Informasi 12, no. 2 (2012): 13. http://dx.doi.org/10.25105/mraai.v12i2.590.

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<span>The aim of this research to know the perception of students about ethics values in <span>professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different

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3

Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.

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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education shou

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Widyawati, Widyawati, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.

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Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Cod

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Listyorini, Inon, Ehrmann Suhartono, and Taufik Bin Abad. "Understanding of the Accountant's Code of Ethics and Ethical Behavior of Accounting Students." International Journal of Business, Humanities, Education and Social Sciences (IJBHES) 4, no. 2 (2022): 83–89. http://dx.doi.org/10.46923/ijbhes.v4i2.199.

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This research aims to describe the understanding of the accounting profession code of ethics, ethical behavior, and the influence of understanding the accounting profession code of ethics on the ethical behavior of accounting students. The research was conducted by survey method, with respondents as many as 59 students who had taken Basic Auditing courses. Descriptive statistics describe a much lower ethical behavior score than the average response score to all aspects of the accountant profession's code of conduct understanding. Regression testing results show that understanding the accountin

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Rustiana, Rustiana. "PERSEPSI ETIKA MAHASISWA AKUNTANSI DAN AUDITOR DALAM SITUASI DILEMA ETIS AKUNTANSI." KINERJA 10, no. 2 (2017): 116–28. http://dx.doi.org/10.24002/kinerja.v10i2.925.

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The aim of this study is to investigate about perceive differences among accounting students between auditors ethical dilemma in accounting. Two hundred and twenty eight respondents were participated in this research. Ethical perceived are measured by Multidimensional Ethics Scale with tens ethics’ characteristic from 5 constructs. Ethical dilemma in accounting is measured by two hypothetical cases. Data was analysis with independent t-test. These results showed there are differences among accounting students between auditors. The implications of the study are to increasing content of ethic in

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Caniago, Indra, Reva Meiliana, and Taufik Taufik. "Accountant Ethics: The Role of Islamic Work Ethic as a Solution." Bukhori: Kajian Ekonomi dan Keuangan Islam 2, no. 2 (2023): 75–83. http://dx.doi.org/10.35912/bukhori.v2i2.1969.

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Purpose: The fraud problem has occurred for a long time, followed by accounting scandals including Enron, Worldcom, Satyam, and Global Crossing. This problem is observed from the problems in accounting ethics. This study reviews the literature on ethical self-regulation in accounting from 1980-2020. The articles referred to are those published in Scopus indexed journals. Various solutions were presented from various articles such as improving regulations and professional ethics, free choice of standards used in accounting methods, perceptions of accountants to ethics education in accountants.

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S, Dede Medianty, and Hajan Hidayat. "Pengaruh Kecerdasan Emosional dan Pemahaman Kode Etik Akuntan Terhadap Sensitivitas Etis Mahasiswa Akuntansi Politeknik Negeri Batam." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 6, no. 2 (2022): 345–54. http://dx.doi.org/10.30871/jama.v6i2.4785.

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This study aims to examine the impact of Emotional Intelligence and Comprehension of the Accountant's Code of Ethics on the Ethical Sensitivity of Accounting Students. The sample of this research is active students from the accounting study program at the Batam State Polytechnic class of 2018-2019 who have received ethical learning through professional ethics courses totaling 90 students. This research includes the type of survey research, with the research instrument is a questionnaire. The data analysis technique used is multiple linear analysis. The results of the study prove that: Emotiona

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Wahyuni-TD, Ika Sari, Yudi Fernando, Evi Hasnita, and Evi Hasnita. "ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE." Journal of Governance and Integrity 2, no. 1 (2018): 23–27. http://dx.doi.org/10.15282/jgi.2.1.2018.5535.

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The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current t

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Dhoke, Satish. "Managerial Accounting: Ethics." GENUIES Journal VI, no. II (2018): 122–29. https://doi.org/10.5281/zenodo.10451542.

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<strong>Abstract</strong> Managerial accounting is an important business function especially in the management of a company's finances. The information, being very sensitive, could easily fall into the wrong hands yielding to financial problems. The importance of ethical conduct within a business is at present a prominent issue inferable from staggering corporate outrages that have occurred in numerous countries causing harm to the economy and society. These corporate scandals address the profound quality of individuals in business, professionals, and company financial officers specifically. I

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Agustin, Henri, and Lili Anita. "PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 4 (2018): 483–503. http://dx.doi.org/10.24034/j25485024.y2009.v13.i4.184.

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This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethica

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Agustin, Henri, and Lili Anita. "PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 4 (2009): 485. http://dx.doi.org/10.24034/j25485024.y2009.v13.i4.2172.

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This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethica

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Septiana, Elsa, and Suwandi Suwandi. "Dampak Pemahaman Kode Etik Profesi Akuntan Dan Idealisme Terhadap Persepsi Etika Mahasiswa Akuntansi : Peran Jender Sebagai Variabel Moderasi." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 10983–94. http://dx.doi.org/10.31539/costing.v7i4.10771.

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Students as the nation's successors who are expected to contribute greatly in upholding the name of the country have a role to do the best, especially accounting students in disclosing the accountability of state financial reporting, starting from simulating the understanding of several ethics courses that have been given in college. The purpose of this study is to examine the effect of understanding the accountant's professional code of ethics and idealism on the ethical perceptions of accounting students with gender roles as moderating variables. In analyzing this research using quantitative

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Kennedy, Anggi Ayu Septi, and Lisa Martiah Nila Puspita. "SENSITIVITAS ETIS DAN PERTIMBANGAN ETIS MAHASISWA AKUNTANSI BERDASARKAN PENDIDIKAN ETIKA AKUNTANSI." Jurnal Akuntansi 8, no. 2 (2019): 111–22. http://dx.doi.org/10.33369/j.akuntansi.8.2.111-122.

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This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who

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Shiner, Roger A. "Accounting Ethics." Business and Professional Ethics Journal 13, no. 1 (1994): 9–23. http://dx.doi.org/10.5840/bpej1994131/21.

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Mangiskar, Laila. "Analisis Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Etika profesi Akuntan (Studi Kasus Pada Universitas Swasta Jurusan Akuntansi Kota Semarang)." MAKSIMUM 9, no. 1 (2019): 20. http://dx.doi.org/10.26714/mki.9.1.2019.20-28.

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Abstract____________________________________________________________This research was conducted to determine: (1) the effect of emotional intelligence on the ethical perceptions of accounting students regarding the professional ethics of accountants; (2) The Effect of Spiritual Intelligence on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (3) The Effect of Love of Money on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (4) The simultaneous influence of Emotional Intelligence, Spiritual Intelligence and Lov

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Amit Pusti. "Comparison of Perception of Ethics Among the Accounting Professionals, Accounting Educators and Accounting Students." Think India 20, no. 1 (2017): 29–40. http://dx.doi.org/10.26643/think-india.v20i1.7777.

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The concept of ethics in accounting education has gained paramount importance in todays world. The accounting professionals had experienced controversially the deepest crisis regarding their professions with the discovery that accountants had acceded in notable fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Satyam and the like. The accounting profession in India has started focussing more on accounting ethics at undergraduate and postgraduate levels due to various corporate scandals, especially Satyam scam in India and other scams in the world. Through the cl

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Salisa, Meilenia Rahma. "AGENCY THEORY: CODE OF ETHICS FOR THE ACCOUNTING PROFESSION FROM AN ISLAMIC PERSPECTIVE." International Journal of Research on Finance & Business 1, no. 1 (2024): 40–48. https://doi.org/10.70575/ijrfb.v1i1.5.

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The ethics of the accounting profession is the basis for accounting professionals in taking action so that agency conflicts can be avoided. The ethical principles of the accounting profession focus on five aspects; integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. However, ethical standards are very dependent on the ethical values of the people in each region so that cultural, religious, and socio-economic aspects make the universality of ethical principles difficult to achieve. Religious values, especially Islam, which is the religion

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Septiari, Dovi, Nayang Helmayunita, and Vanica Serly. "Accounting Ethics: From Professionals Views." Jati: Jurnal Akuntansi Terapan Indonesia 6, no. 2 (2023): 146–56. http://dx.doi.org/10.18196/jati.v6i2.18084.

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This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to ou

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Bondarenko, Nataliia, and Olha Kryzhanovska. "Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant." Accounting and Finance, no. 4(90) (2020): 10–16. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-10-16.

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Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic et

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Saridawati Saridawati, Imelda Cinta Chrissanty, Rachel Septya Sulistyastuti, Elvia Nur Aziza, and Mart Eliany. "Analisis Pelanggaran Etika Profesi Akuntansi." Akuntansi 3, no. 2 (2024): 01–10. http://dx.doi.org/10.55606/akuntansi.v3i2.1982.

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The professional code of ethics is an important rule for the profession which aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The large amount of business competition that occurs today has led to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was a violation found at PT Asuransi Jiwasraya which manipulated its financial reports. Starting in 2006, the Ministry of BUMN and OJ

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Astuti, Budi, Witri Gustina, Rina Yuniarti, Yusmaniarti Yusmaniarti, and Nensi Yuniarti Zs. "Ethical Sensitivity and Moral Considerations of Accounting Students Based on Accounting Ethics Education." Journal of Sosial Science 2, no. 5 (2021): 567–73. http://dx.doi.org/10.46799/jss.v2i5.218.

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The purpose of this study was to examine the differences in ethical sensitivity and moral considerations of students based on semester and gender. The population of this study was Accounting Students at the University of Muhammadiyah Bengkulu. Sampling using the purposive sampling method to obtain as many as 87 respondents. The method of data collection is the questionnaire method. The data analysis technique used descriptive statistical analysis, data quality test, and hypothesis testing. The result of this research is that there is no difference between the ability of students who have recei

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Adi Winarto, Wahid Wachyu, and Ina Mutmainah. "Faktor-Faktor Yang Memperngaruhi Etika Pada Mahasiswa Akuntansi Syariah." Al-Buhuts 17, no. 2 (2021): 309–26. http://dx.doi.org/10.30603/ab.v17i2.1867.

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ABSTRACT This research is a study that discusses the intelligence of Islamic accounting students who will later be able to cultivate the accounting profession which is closely related to professional ethics. This study aims to analyze intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence in Islamic accounting students on professional ethics if they become an accountant. The data obtained in the study using a questionnaire distributed to respondents. The sample in this study were 98 students of Islamic accounting at FEBI IAIN Pekalongan. The sampling

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Oladele, Rotimi, Olaiya N. Abdulrafiu, Nneka S. (P.hD) Ezeani, and Patrick E. Idode. "Ethics and Professionalism in Nigerian Business Environment; Analysis of Users' Perspective of Accounting Information." International Journal of Management Sciences and Business Research 1, no. 11 (2012): 01–26. https://doi.org/10.5281/zenodo.3401977.

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This study examines accounting professional ethics and accounting information users perspectives within Nigeria context. The primary data was sourced through administration of questionnaire on two major categories of respondents, practicing accountants (both in private and public practice) and the users of financial statement. However, data collected were analyzed using descriptive statistic method. Two hypotheses formulated were tested using chi-square method. The researchers found that public has little or no confidence in the ethical standing of the Accountant. Despite the claims by majorit

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Golofit, Joanna. "ETHICS IN ACCOUNTING." Bulletin National University of Water and Environmental Engineering 2, no. 82 (2019): 39. http://dx.doi.org/10.31713/ve220185.

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Етика в бухгалтерському обліку є незамінним фактором, що регулює принципи і засади поведінки компетентних та надійних працівників. Мета статті – представити етику в бухгалтерському обліку та провести діагностику рівня професійної етики серед співробітників бухгалтерії. Для реалізації поставленої мети було проведено он-лайн опитування 25 осіб у Люблінському воєводстві. Проведене дослідження показало якими характеристиками має бути наділений хороший бухгалтер, дозволило визначити причини неетичної поведінки працівників та виявити рівень знання норм Кодексу професійної етики бухгалтерів.

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Yarahmadi, Hossein, and Ali Bohloli. "Ethics in Accounting." International Journal of Accounting and Financial Reporting 1, no. 1 (2015): 356. http://dx.doi.org/10.5296/ijafr.v5i1.7829.

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Accounting is the main index for the economy of many countries in a way that no economic activity is possible without reliance on it. Distinct feature of accounting is accepting responsibility towards people. Society has many expectations from accountants and people should trust the quality of offered services by them. Thus, their information should be real, reliable, honest, and unbiased. This study uses library method for gathering information about professional ethos and ethics of accounting. The results show that not only accountants should be qualified vocationally but also they should ha

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Engström, Timothy H. "Accounting for Ethics." Business and Professional Ethics Journal 13, no. 1 (1994): 41–55. http://dx.doi.org/10.5840/bpej1994131/29.

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Loeb, Stephen E. "Accounting ethics research." Journal of Accounting and Public Policy 18, no. 4-5 (1999): 333–34. http://dx.doi.org/10.1016/s0278-4254(99)00020-4.

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Ramadhani, Syefira, Kurnia Ekasari, and Kartika Dewi Sri Susilowati. "Comparative Analysis of the Code of Ethics of the Accountant Profession in Terms of Religiosity in an Islamic Perspective." Journal of Applied Business, Taxation and Economics Research 3, no. 2 (2023): 130–41. http://dx.doi.org/10.54408/jabter.v3i2.221.

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This study aims to see, and contain values about ethics according to IAI and AAOFI, analyze accountant professional ethics from the point of view of religiosity, and find the formulation of accounting professional ethics according to Islam. Based on the purpose of this study, it is expected that a substitute for professional accounting ethics is not only by Islamic teachings, but also considered not representative balanced, fair, and honest as required by the accountant’s professional code of ethics. So that universal values, fairness, humanity, and flexibility will make accountant professiona

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Rohman, Alif Fahtur, and Rochmawati Rochmawati. "PENGARUH PENILAIAN KOMITMEN PROFESIONAL DAN PEMBELAJARAN ETIKA PROFESI AKUNTANSI TERHADAP PERSEPSI ETIS PADA MAHASISWA." PROMOSI (Jurnal Pendidikan Ekonomi) 12, no. 1 (2024): 16. https://doi.org/10.24127/jp.v12i1.10201.

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S1 students of the Accounting Study Program and Accounting Education class of 2020 at Surabaya State University have ethical perceptions when analyzing accountants' professional ethics cases. Supporting a career as a professional accountant candidate requires professional commitment, learning good professional ethics in the work environment, and also supporting the social life of the community. The research method used in this study is quantitative. The population used in this study is students of the accounting and accounting education study program at Surabaya State University in 2020. The a

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Haitam, R. Ibnu, and Misnen Ardiansyah. "Adopsi Kode Etik Internasional AAOIFI bagi Akuntan Islam Indonesia." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 2 (2022): 684–703. http://dx.doi.org/10.47467/alkharaj.v5i2.1282.

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Various accounting scandals, financial cases and unethical practices violating laws and standards still occur today in Indonesia. Indonesia's code of ethics for Islamic accounting needs to be formulated in line with the development of sharia accounting practices that are widespread in the world of Islamic banking and Indonesia's dynamic sharia economy with high complexity. Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an intera

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Aripratiwi, Ratna Anggraini. "Fastabiq al-khairat: Wujud Etika Profesi Berkeadilan." AKTSAR: Jurnal Akuntansi Syariah 6, no. 2 (2023): 137. http://dx.doi.org/10.21043/aktsar.v6i2.22335.

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<em><span lang="EN-US">This study aims to cultivate the spirit of Fastabiq al-khairat, a competition in goodness, as the foundation for professional ethics in public accounting. The Public Accountant Professional Code of Ethics (KEPAP in Indonesia), issued by IAPI, serves as the basis for the implementation of accounting work. The principles outlined in the code of ethics still tend to be world-centric, highlighting the importance of incorporating Divine values into professional practices. To explore this, the study employs Islamic ethnographic methods, conducting interviews with p

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Trocka, Małgorzata. "Przestrzeganie zasad etyki w rachunkowości jako przejaw społecznej odpowiedzialności." Język. Religia. Tożsamość. 1, no. 23 (2021): 179–91. http://dx.doi.org/10.5604/01.3001.0015.6189.

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Compliance with the principles of ethics in accounting as a manifestation of social responsibility A manifestation of the social role of accounting is the appropriate quality of financial and non-financial statements ensuring their truthfulness and reliability. This is guaranteed by the norms and principles shaping the organization of accounting in a business unit, but above all by the persons responsible for its keeping. Accountant is recognized as a profession of public trust. The person carrying it out should have the appropriate knowledge and practical skills. It is also very important in

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Bilous, Olga. "Ethics of professional activity in the accounting industry." Galician economic journal 90, no. 5 (2024): 83–92. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.05.083.

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The ethics of professional behavior of accountants and auditors are an integral part of a successful business, the development of the country's economy, the formation of the profession's prestige and the trust of employers, customers, investors and other stakeholders. At the present stage of development, significant changes are taking place in the accounting sphere, due to many factors, the main of which are the development of information technologies, the expansion of the practice of using artificial intelligence, the formation of social responsibility in society, legislative changes, changes

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Thomas, Stuart. "Ethics and Accounting Education." Issues in Accounting Education 27, no. 2 (2012): 399–418. http://dx.doi.org/10.2308/iace-50119.

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ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting educat

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Antoh, Alfiana. "The Effect of Ethical Climate on Whistleblowing Intention with Ethics Training as a Moderating Variable." Jurnal Economic Resource 8, no. 1 (2025): 386–93. https://doi.org/10.57178/jer.v8i1.1397.

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This study aims to analyse the effect of organisational ethical climate and ethics training on whistleblowing intentions of local government accounting staff based on the Ethical Climate Theory proposed by Victor and Cullen (1988), as well as the moderating effect of ethics training on the relationship between ethical climate and whistleblowing intentions. Using data collected through a questionnaire survey with direct mailing method to 63 employees working in the accounting and assets department in the Regional Financial Management Agency in 3 regencies/cities in Papua Province, Indonesia. Th

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Kusvanti, HeniIkke, Suhendro Suhendro, and Riana R. Dewi. "INDIVIDUAL FACTORS THAT INFLUENCE THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENT." eBA Journal: Journal Economics, Bussines and Accounting 5, no. 1 (2019): 1–10. http://dx.doi.org/10.32492/eba.v5i1.705.

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This research aims to find out how the influence of gender, ethical sensitivity, locus of control, and the understanding of the code of ethics the ethical behaviour against the accountant accounting students at universities in Surakarta. The population in this research are undergraduate students program of study had been completed accounting auditing courses at the Islamic University of Surakarta Batik, Slamet Riyadi, University and high school Economics. Sampling technique used was simple random sampling technique. Methods of analysis used was multiple linear regression analysis. The results

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Gaa, James. "Introduction: Special Issue on Accounting Ethics." Business Ethics Quarterly 14, no. 3 (2004): 349–54. http://dx.doi.org/10.5840/beq200414327.

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This special issue of Business Ethics Quarterly was organized for two reasons. First, the academic fields of business ethics and accounting ethics have developed without close theoretical or empirical connections. This is the case even though the profession of accounting is an important component of the organizational world. For this reason, it is important to foster attempts to build a bridge between the two fields, so that research in accounting ethics is more closely related to business ethics. Second, the recent deluge of business scandals (primarily, but not only, in the United States) in

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Azaro, Khoirin, Kurnia Ekasari, and Kartika Dewi Sri Susilowati. "Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi." Journal of Applied Accounting and Taxation 5, no. 2 (2020): 127–36. http://dx.doi.org/10.30871/jaat.v5i2.2110.

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This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of

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Kristiantari, I. Dewa Ayu, Made Sudarma, Lilik Purwanti, and Ali Djamhuri. "Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics." Australasian Business, Accounting and Finance Journal 17, no. 3 (2023): 140–54. http://dx.doi.org/10.14453/aabfj.v17i3.09.

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For the public accounting profession to remain viable, ethics is a crucial problem. This study aims to analyze professional ethics from a public accountant's viewpoint. In order to accomplish this, an approach based on Paul Ricoeur's hermeneutics is employed. According to Ricoeur, interpretation continues to be explained through conduct after understanding. The information was obtained through in-depth interviews with ten public accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between public accountants' attitudes and actions. According to the stu

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Djoko, Kristianto, and Harimurti Fadjar. "An Analysis of Factors Affecting the Professionalism of Public Accountants: Perceptions of Accounting Students (Survey of Accounting Study Program Students)." International Journal of Current Science Research and Review 05, no. 12 (2022): 4442–47. https://doi.org/10.5281/zenodo.7403000.

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Abstract : The profession should pay more attention to the professional ethics and morals that form the basis of how they do their work. The accountant must fully adhere to a set of moral and ethical standards because they are crucial for the execution of their task. This study attempts to ascertain accounting students’ perceptions of how they comprehend the Financial Accounting Standards (SAK) and Moral Ethics of Professional Public Accountants (SPAP) on the Professionalism of Public Accountants. In order for all members of the profession to carry out their duties to the best standards

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Listya Adriani Sidartha, Ayu, and I. Ketut Sujana. "Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis Mahasiswa Profesi Akuntansi dengan Kepercayaan Diri." E-Jurnal Akuntansi 30, no. 8 (2020): 2138. http://dx.doi.org/10.24843/eja.2020.v30.i08.p19.

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This study aims to determine the influence of idealism, emotional intelligence and ethics on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants with self-confidence as a moderating factor. The population in this study Accounting Professional Education Students (PPAk) and the total sample of 40 accounting profession students using the technique of determining the sample of saturated data. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that idealism, emotional intelligence and ethics have

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Ward, Suzanne Pinac, Thomas E. Wilson, and Dan R. Ward. "Students' Perceptions of Ethics Instruction." Perceptual and Motor Skills 79, no. 2 (1994): 1040–42. http://dx.doi.org/10.2466/pms.1994.79.2.1040.

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96 junior and senior accounting students completed a survey on their perception of instruction in ethics. 77% of the respondents felt that ethical behavior and professionalism can be learned in a classroom environment, 89% that ethics/professionalism should be taught at all levels of education, and 77% that ethics should be an integral part of all accounting courses. Students were uncertain whether accounting faculty are qualified to teach ethics and what might be the role of educators in aiding the profession with moral/ethical problems.

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Amrizal, Amrizal. "Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia." Liquidity 3, no. 1 (2018): 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.

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Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners o

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Dewa, Ayu Toga Juliantini, Gusti Ayu Nyoman Budiasih I, Gede Wirakusuma Made, and Nyoman Wijana Asrama Putra I. "Discourse Analysis: Arthasastra Values in the Accountants' Code of Ethics." Journal of Economics, Finance And Management Studies 07, no. 08 (2024): 5080–86. https://doi.org/10.5281/zenodo.13334992.

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This research was done on purpose to examine and analyze the values of Arthasastra teachings in the Accountant's Code of Ethics. Constructivism is the paradigm used in this research, employing a discourse analysis approach according to Teun A. Van Dijk. The data in this study are derived from discourse found in the book titled 'Modern Accounting Concepts in Kautilya's Arthasastra with the Accountant's Code of Ethics,' supplemented by interview results from key informants through semi-structured interviews. Analysis of the data reveals that the values in the Arthasastra book are related to thos

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Fitriyanti, Rani, and Miya Dewi Suprihandari. "Analisis Etika Profesi Akuntan dalam Standar Internasional." SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi 1, no. 2 (2022): 119–26. http://dx.doi.org/10.54443/sinomika.v1i2.156.

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This study discusses the ethical analysis of the accounting profession in international standards. Accountants are one of the important professions in the business world because they are related to finance, therefore it is obligatory for an accountant to apply the ethics of the existing accounting profession. The purpose of this study was to find out the violations of the accounting profession's ethics that occurred. Professional ethics are intended as guidelines and rules for all members, whether practicing as auditors, private workers, workers in government agencies, or in the world of educa

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State, Violeta. "Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms." Valahian Journal of Economic Studies 8, no. 1 (2017): 23–30. http://dx.doi.org/10.1515/vjes-2017-0003.

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Abstract I started writing this paper from the premise that compliance with ethics and deontology in the accounting profession decisively contributes to assuring the quality of accounting services provided by professional accountants. For this purpose, we conducted a conjuncture survey, whose subjects, accounting firms, were asked about: their offering of accounting services, their compliance with fundamental ethical principles of the accounting profession, their compliance with deontological norms in promoting accounting services and issues related to the promotion of provided services. Based

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Миславская, Н., and N. Mislavskaya. "Accounting and Economic Ethics." Auditor 5, no. 11 (2019): 47–52. http://dx.doi.org/10.12737/article_5dcbeecf970589.79529201.

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Th e article analyzes the theoretical substantiation of economic effi ciency in market conditions, characteristic for representatives of the Western European economic school. Solving the problems of inconsistencies between the motives and results of economic actions, the low applicability of the ethical postulates of economic management with the help of a framework order is proposed to be implemented through an accounting system and accounting (fi nancial) reporting. The latter is recommended to use as a toolkit for the implementation of economic ethics in the market model of the economy.

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Devi, Laksmi, and I. Wayan Gde Wahyu Purna Anggara. "Pemahaman Kode Etik Akuntan, Love of Money, Religiusitas, Equity Sensitivity Pada Persepsi Etis Mahasiswa Akuntansi." E-Jurnal Akuntansi 32, no. 12 (2022): 3611. http://dx.doi.org/10.24843/eja.2022.v32.i12.p10.

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The research was conducted with the aim of knowing the effect of understanding the accounting profession's code of ethics, love of money, religiosity and equity sensitivity on the ethical perceptions of accounting students. The population in the study were undergraduate students of the accounting study program class of 2018 at the University in Bali with a total of 2,220 people. The sample in this study were 138 people using the probability sampling technique, namely the random sampling method. Data analysis technique used in multiple linear regression research. The results showed that underst

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Góralska, Joanna. "Ethics in Accounting Outsourcing." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 107–13. http://dx.doi.org/10.18276/frfu.2016.2.80/2-11.

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