KRISIS ETIKA PROFESI AKUNTANSI DI KALANGAN MAHASISWA

  • Hendra Pranata Wijaya Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 358 times
PDF - FULL TEXT Downloads: 684 times
Keywords: Orientasi etika, Idealisme, Relativisme, minat, akuntan, dan KAP Big 4

Abstract

Penelitian ini bertujuan untuk membuktikan adanya pengaruh tingginya tingkat orientasi etika (idealisme atau relativisme) mahasiswa terhadap minatnya untuk berkarir baik sebagai akuntan di perusahaan, berkarir di KAP Big 4, berkarir di KAP. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini adalah mahasiswa aktif jurusan akuntansi Universitas Surabaya yang telah mengikuti mata kuliah Seminar Audit Keuangan (SAK) tahun ajaran 2013-2014 sebanyak 110 sampel. Penelitian ini menggunakan Analisis Regresi Linier. Hasil uji dalam penelitian ini menunjukkan bahwa tingginya tingkat orientasi etika (idealisme dan relativisme) mahasiwa tidak berpengaruh secara signifikan terhadap minatnya untuk berkarir sebagai akuntan di perusahaan, berkarir di KAP Big 4, dan berkarir di KAP. Hasil ini menunjukkan bahwa terdapat banyak faktor-faktor lain baik dari internal maupun eksternal yang dapat mempengaruhi minat mahasiswa untuk berkarir pada profesi akuntan ini. 

Downloads

Download data is not yet available.

References

Chan,Samuel Y.S., Leung, Philomena, (2006) "The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity", Managerial Auditing Journal, Vol. 21 Iss: 4, pp.436 – 457

Chen, C., Jones, K. and Mcintyre, D. (2002), “Will Enron deter students from majoring in accounting?”, The CPA Journal, December, pp. 13-5.

Coate, C. and Frey, K. (2000), “Some evidence on the ethical disposition of accounting students:context and gender implications”, Teaching Business Ethics, Vol. 4 No. 4, pp. 379-404.

Comunale, C.L., Sexton, T.R, and Gara, S.C..2006. Professional ethical crises: A case study of accounting majors. Managerial Auditing Journal, vol 21,pp.636-656.

Duska, Ronald, Brenda Shay Duska dan Julie Anne Ragatz, 2011. Accounting ethics,2nd Edition. United Kingdom

Escalada, M., Heong, K.L. 2009. Focus Group Discussion (online) .http://ricehoppers.net/wp-content/uploads/2009/10/focus-group-discussion.pdf, diakses pada tanggal 1 Desember 2014.

Forsyth, D.R. 1980. “A Taxonomy of Ethical Ideology”, Journal of Personality and Social Psychology, Vol. 39, pp. 175-184.

Ghozali, Imarn. 2009. Ekonometrika: Teori, Konsep dan Aplikasi dengan SPSS 17. Semarang : Badan Penerbit Universitas Diponegoro.

Gujarati, N. Damodar., and Porter, Dawn. C. 2009. Basic Economometrics. Mc. Graw Hill Education (Asia)

Handayani Trisakti dan Sugiarti. 2002.Konsep dan Teknik Penelitian Gender. Malang : UMM Press.

Ikatan Akuntan Indonesia, 2001. Standar Profesional Akuntan Publik. Jakarta: Penerbit; Salemba Empat.

Jackling, Beverley., Cooper, Barry.J and Leung, Philomena, Dellaports, Steven.2007.Professional Accounting Bodies’Perceptions of ethical issues, Causes of Ethical Failure and Ethics Educaion. Managerial Auditing Journal, vol 22,pp.928-944.

Koehn, Daryl, 1994. The Ground of Profesional Ethics. London: Routldge

Law, Philip., Yuen, Desmond, (2012) "A multilevel study of students’ motivations of studying accounting : Implications for employers", Education + Training, Vol. 54 Iss: 1, pp.50 – 64

McGuigan, Glenn S. 2011. Crisis of professionalism in public services: Addressing Challenges to librarianship from a public administration prespective. Managerial Auditing Journal, pp. 560–574.

Melchert, T. P. 2011. Foundations of Professional Psychology: The end of theoretical orientations and the emergence of the biopsychosocial approach. . Pages 77–98

Nogler,George E., (2008) "Going concern modifications, CPA firm size, and the Enron effect", Managerial Auditing Journal, Vol. 23 Iss: 1, pp.51 - 67
Published
2016-03-01
Issue
Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

Creative Commons License

  • Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
  • Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
  • By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.