KRISIS ETIKA PROFESI AKUNTANSI DI KALANGAN MAHASISWA

  • Hendra Pranata Wijaya Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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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. 

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Published
2016-03-01
Issue
Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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