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首页> 外文会议>Annual International Conference on Accounting Research >The Effect of Accountant Professional Ethic's Education and Religiosity on Student's Perception of Accountant's Ethical Behavior: Study on Indonesia College of Economics Bachelor of Accounting Students
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The Effect of Accountant Professional Ethic's Education and Religiosity on Student's Perception of Accountant's Ethical Behavior: Study on Indonesia College of Economics Bachelor of Accounting Students

机译：会计师职业道德教育与宗教对学生对会计伦理行为感知的影响：关于会计学生经济学学院的研究

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This study purposed to test, obtain empirical evidence whether there is an influence on the accounting professional ethics of accountants and religiosity on students' perceptions of accountant's unethical behaviour. This research was conducted to observe at the relationship between professional ethics in accountants and religiosity towards students' ethical perceptions, and to see whether professional ethics courses taken by students can form the ethical perceptions of students as prospective accountants. Ethical knowledge studied in college is expected to be able to influence students' perceptions in assessing ethical and unethical behaviour therefore whenever they work, both as corporate accountants and public accountants, they will not create similar mistakes that will doubt accountants' credibility. This research uses a type of causality research with a quantitative approach. The population used in this study is all 2017 Indonesia College of Economics Bachelor of Accounting Students who already passed professional ethics and auditing subject. The sampling technique is based on proportional sampling with a sample size of 170 respondents. The data used in this study are primary data. The data analysis model used in this study is multiple linear regression analysis. The results of the research hypothesis prove that (1) Ethics education of the accountant profession influences students' perceptions of the accountant's unethical behaviour. Students who have extensive knowledge of the ethical principles of the accounting profession will be more prudent and able to respond in the form of disapproval or refuse to ethical scandals that befall the accounting profession. (2) Religiosity influences students' perceptions of the accountant's unethical behaviour. The higher a person's religiosity and obedience to religion teachings, the more ethical his behaviour and attitude will be.
机译：这项研究有目的是测试，获得经验证据是否有影响会计职业道德的会计和宗教对学生对会计师的看法的影响。该研究进行了遵守会计师和宗教对学生道德看法的职业道德之间的关系，并了解学生采取的职业道德课程是否可以形成学生作为潜在会计师的道德看法。预计学院学习的道德知识将能够影响学生在评估道德和不道德行为方面的看法，因此，只要他们作为公司会计师和公共会计师的工作，他们就不会产生类似的错误，这些错误将怀疑会计师的可信度。该研究采用了一种具有定量方法的因果关系研究。本研究中使用的人口是2017年印度尼西亚经济学学院，已经通过了职业道德和审计主题。采样技术基于比例采样，其样本大小为170次受访者。本研究中使用的数据是主要数据。本研究中使用的数据分析模型是多元线性回归分析。研究假设的结果证明了（1）会计师界的伦理教育影响学生对会计师的不道德行为的看法。对会计专业道德原则具有广泛知识的学生将更加谨慎，能够以不赞成或拒绝为会计专业拒绝违规的形式回应。 （2）宗教面临学生对会计师的不道德行为的看法。一个人的宗教信仰和服从宗教教义的越高，他的行为和态度就越善。

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