Factors Influencing Accounting Students’ Perception of Accounting Ethics; An Empirical Study in Indonesia

Abstract

This paper proposes a perception of accounting students to overview ethical behaviour during their study in accounting school. The perception is measured by factors pertaining influence to accounting ethics. The variables including perception to cheating misconduct, earning management, environment and culture consideration. A controlling variable of gender and course took are also included in the model. A model of ethical perception is proposed to answer four hypotheses. The sample is accounting students in Bina Nusantara International University. A 5-point Likert Scale is primarily employed in the questionnaire and a multiple Linear Regressions Analysis and Multicollinearity Analysis are used in the model. The research conveys not all variables can influence the accounting ethics. The results are discovered that amongst four variables, there are two variables significantly influence the perception of accounting ethics, which is cheating and environment. The other variables are proven insignificant to student's ethical perception. On the other hand, gender has also no significant to the perception, while course taken variable has strong influence on ethical concern.

A reasoned action approach to understanding anti-corruption intentions among MBA (accounting) students in Ghana

“…The apprehension of punishment or negative consequences associated with unethical behaviour may lead accounting professionals to adopt ethical attitudes in line with societal expectations and legal standards. This perspective is reinforced by the findings of Ufere et al [ 33 ] and Hermawan et al [ 18 ], underscoring the impact of external pressures on ethical decision-making in accounting.…”

“…However, some studies which align with the theoretical works of DiMaggio and Powell [ 8 ] have shown the potential influence of additional belief factors such as normative belief, coercive belief, mimetic belief and religiosity on the individual's attitude ([ 18 , 24 , 28 ]; Oboh, 2019).…”

“…Normative belief highlights ethical attitudes and behaviours that should align with the prevalent ethical standards within the profession and wider society. These beliefs are linkable to the ethical attitudes that accounting officials may develop ([ 18 , 28 ]).…”

Factors Affecting the Awareness of Accounting Ethics of Accounting Students at Universities in Da Nang city, Vietnam

“…Research model includes factors: Working environment, personal ethics, and management style of the company are factors that affect the professional ethics of accountants. Hermawan & Kokthunarina (2019) explained to analyze factors related to ethical influence accountant. Ethical perceptions are intended to help research identify many factors that can influence students' perceptions, as they can affect their future attitudes and behavior in the workplace.…”

Responsabilidade ética do profissional da contabilidade vista sobre a percepção dos alunos de graduação do curso de Ciências Contábeis de uma universidade privada localizada na cidade de Goiânia - GO

“…Desse modo, faz-se relevante entender a importância da ética, uma vez que essa é considerada um princípio moral ou condutas de valores tanto em aspecto individual quanto em contexto geral (ELDER; ARENS; BEASLEY, 2008). No contexto contábil, a ética é relevante para o exercício profissional, uma vez que as informações evidenciadas ao público devem retratar a realidade da empresa (HERMAWAN, 2016).…”