scholarly journals PENGARUH PENDIDIKAN ETIKA TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI

2018 ◽  
Vol 9 (2) ◽  
pp. 38
Author(s):  
Padma Adriana Sari

<p><strong><em>The Influence of Business Ethics Education to Ethical Perception of Accounting Students</em></strong><em></em></p><p><em>The main focus of this study is to understand the effect of business ethic course to student’s ethical perception.</em><em> This study used survey method in gathering the data, which used students from Politeknik Negeri Malang as the participants. Ethical perception was assessed by giving scenarios abaout unethical accountants, and students were asked to respond to questions about the scenarios. </em><em>The analysis data method used independent sample t-test.</em><em> </em><em>The result of this study indicates that there were no significant difference between student’s perceptions </em><em>who have accomplished business ethics course and who have not accomplished the course yet.</em><em></em></p><p><em>Keywords: Ethics Education, Ethical Perception.</em></p>

Author(s):  
Hendy Agustinus

This study aims to examine whether there is influence of business ethics education, gender, religiosity, and Academic Performance of the Ethical Perceptions of accounting students who have worked in the city of Semarang. Independent variables in this research are business ethics education, gender, religiosity, and Academic Performance. The sample was taken by using purposive technique and obtained 90 respondents. The result of different test of independent sampl t-test shows that there is a significant difference between students who have not and have taken etbis courses on their ethical perception in making decision. There is a significant difference between students who have a GPA above or equal to 3.3 with students who have GPA below 3.3 on their ethical perceptions of decision making There is no significant difference between male and female students on their ethical perceptions in making decisions. There is a significant difference between students who have high degree of religiosity with students who have a low degree of religiosity their ethical perceptions in making decisions. Key words: Ethical Perception, Academic Performance, Religiusity, Gender, Business Ethics Education.


2016 ◽  
Vol 12 (2) ◽  
pp. 183 ◽  
Author(s):  
Mirna Wati ◽  
Bambang Sudibyo

Abstrak: Pengaruh Pendidikan Etika Bisnis dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi. Penelitian ini bertujuan melihat hubungan antara pendidikan etika, gender, religiusitas, dan performa akademik terhadap persepsi etis mahasiswa. Penelitian ini juga ingin membuktikan perbedaan persepsi antara mahasiswa yang sudah atau sedang mengambil mata kuliah etika bisnis dan yang belum, antara mahasiswa laki-laki dan perempuan, serta mahasiswa dengan IPK ≥ 3,3 dan <3,3. Metode analisis data yang digunakan yaitu analisis regresi berganda dan uji beda independent sample t-test. Hasil penelitian menunjukkan bahwa pendidikan etika dan performa akademik tidak berpengaruh signifikan terhadap persepsi etis mahasiswa, berbeda halnya dengan religiusitas dan gender yang memiliki pengaruh yang signifikan. Hasil uji beda menunjukkan perbedaan persepsi etis antara yang sudah atau sedang mengambil mata kuliah etika bisnis dengan yang belum, sama halnya dengan mahasiswa laki-laki dan perempuan. Kata kunci: Pendidikan etika, Religiusitas, Persepsi Etis Abstract: The Influence of Business Ethics Education and Religiosity to Ethical Perception of College Students. The objective of this study is to examine the influence of ethics education, gender, religiosity, and academic performance to the ethical perception of undergraduate. The additional examination was done to know the differences perception between students who have accomplished business ethics course and who have not accomplished business ethics course yet, male and female students, and students who have high GPA and low GPA. The analysis data method uses multiple regression and independent sample t-test. The result indicates that ethics education and academic performance have no significant influence on the ethical perception of college students. On the other hand, religiosity and gender have a significant influence on ethical perception. The result of independent sample t-test indicates that significantly difference between student’s perceptions who have accomplished business ethics course and who have not accomplished yet, likewise between male and female students. Keyword: Ethics Education, Religiosity, Ethical Perception


Author(s):  
Lam D. Nguyen ◽  
Kuo-Hao Lee ◽  
Bahaudin G. Mujtaba ◽  
Sorasak Paul Silanont

Businesses nowadays face urgent demands to act ethically and socially responsibly. Some believe that ethically responsible companies design and use corporate governance that serves all stakeholders' interests to achieve competitive advantage and maintaining ethical behavior is very important through corporate governance. Thus, an ethical business environment is critical and ethical behavior is expected of everyone in the modern workplace. Companies devote many resources and training programs to make sure their employees live according to the high ethical standards. This study used Clark and Clark's (1966) Personal Business Ethics Scores (PBES) measure to examine the relationship between gender, age, management experience, ethics course taken, and ethics training to ethical maturity of Thai working adults. This research surveyed 236 Thai working adults to measure their Personal Business Ethics Scores (PBES). Statistically significant differences were found in the variables of ethics course taken and ethics training. Gender, age, and management experience, however, did not lead to any significant differences. Consequently, Kohlberg's Cognitive Moral Development theory regarding ethical maturity is partly supported since respondents with more ethics education and training have higher business ethics scores than those without ethics education and training. In this study, Thai background and cultural dimension, as well as literature on moral development and ethics, are presented along with practical applications, suggestions and implications for educators, managers, and employees.


Author(s):  
Giorgio Mion ◽  
Renzo Beghini

Purpose This paper aims to present and discuss an interdisciplinary educational approach to business ethics, based on a virtue ethics framework and the common good paradigm. This approach addresses the challenges that businesses face in building legitimacy and creating shared values. Design/methodology/approach The paper presents a case study of an experience of an interdisciplinary postgraduate course, discussing both the design of the program and its first results. Findings The paper focuses on the theoretical and practical reasons for the interdisciplinary nature of business ethics education and contributes to the literature on business ethics education as well as training and educational practices in academic and professional contexts. Practical implications This paper can positively influence business education practices by sharing a replicable educational model and fostering virtuous practices that contribute to renewing the perception of the purpose of firms. Social implications Improving business ethics education can positively affect the social performance of firms contributing to the common good. Originality The paper presents an innovative interdisciplinary educational program that, to the best of our knowledge of the current literature, can be consider an original contribution.


Sign in / Sign up

Export Citation Format

Share Document