Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

Abstract

The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism), gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006). Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students' perceptions regarding ethical scandals auditors and corporate manager.

Keywords

• skandal etis
• idealisme
• relativisme
• gender
• tingkat pengetahuan
• persepsi etis
• pendidikan etika