scholarly journals The Effect of Business Ethics Education, Religiosity, Gender, and Academic Performance on the Ethical Perceptions of Accounting Students Who Have Worked in the City of Semarang

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.

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>


2017 ◽  
Vol 5 (2) ◽  
pp. 204
Author(s):  
Hajan Hidayat ◽  
Dinda Anastasyah

Business ethics is the knowledge about the procedures for setting up and managing ideal business into consideration the norms and morality universally applicable and economically or socially. The application of these norms and morality support the purpose and goals in business activities. This study aims to determine whether there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics in the accounting department of a university in the city of Batam. Samples are 185 regular grade student accounting Prodi morning at an accredited university in the city of Batam. Testing the hypothesis in this study using a statistical test Independent sample T-test contained in SPSS 22.0 and the results show that there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics. This study shows that business ethics education affects the perception of students so that students who have followed the course of business ethics have a different perception of students who have not followed the course of business ethics. Limitations of this study is the sample used only students of accounting in Batam alone. Business ethics education is very important to be a provision for students and should be maximized curriculum. Suggestions for further research should be expanded samples studied, such as using student of accounting in Riau Islands and also add other variables in the study.


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


2019 ◽  
Vol 28 (2) ◽  
pp. 1522
Author(s):  
Ni Luh Putu Widia Ananda Sari ◽  
A.A.G.P Widanaputra

This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this study is the 2015 accounting non regular program students. The number of samples used is 65 respondents with non probability sampling techniques. The results of the study found that love of money negatively affected the ethical perceptions of accounting students. This means that the higher the love of money, the lower the ethical perception of accounting students. Equity sensitivity has a positive effect on the ethical perceptions of accounting students. This means that the higher the equity sensitivity, the higher the ethical perception of accounting students. Machiavellian has a negative effect on the ethical perceptions of accounting students. This means that the higher Machiavellian, the lower the ethical perception of accounting students. Keywords: Love of money, equity sensitivity, machiavellian, ethical perception.


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.


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