Wiwik Utami dan Fitri Indriawati
Universitas Mercu Buana
Abstract
Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA.
The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum.
Keywords: ethical perception, ethical issue, financial accounting
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Simpulan
1). Muatan etika tidak berpengaruh terhadap persepsi etika. Hal ini dikarenakan ada faktor lain yang ikut mempengaruhi persepsi etika, yaitu prestasi mahasiswa.
2). Interaksi muatan etika dan prestasi mahasiswa berpengaruh signifikan terhadap persepsi etika. Hal ini bermakna bahwa semakin tinggi prestasi mahasiswa maka semakin besar pengaruh pemberian muatan terhadap persepsi etika. Persepsi etika pada mahasiswa berprestasi lebih baik karena mahasiswa berprestasi mempunyai pemahaman yang lebih baik tentang standar dan teknik akuntansi, sehingga lebih mampu mengidentikasi perilaku etis dan tidak etis.
3). Pemberian muatan etika yang diintegrasikan dalam kurikulum dapat meningkatkan sensitifitas mahasiswa terhadap isu-isu etika. Dampak pemberian muatan etika akan semakin efektif jika mahasiswa juga dibekali dengan penguasaan standar dan teknik akuntansi.
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