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All Journal ATESTASI : Jurnal Ilmiah Akuntansi
Fatmawaty Damity
Universitas Negeri Gorontalo
Economics, Econometrics & Finance

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Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics? Tri Handayani Amaliah; Lukman Pakaya; Sahmin Noholo; Niswatin Niswatin; Nilawaty Yusuf; Mattoasi Mattoasi; Fatmawaty Damity
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.597

Abstract

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant difference between the perception of experimental group participants and control group participants. This is due to the different treatments given to the experimental group, which include cultural stimuli in the learning process of business ethics and the accountant profession, and not caused by differences between groups before the experiment. The results of this study also show that the influence of the integrated accounting learning process of cultural insights on students' perceptions of ethics is greater than the influence of differences between individuals on students' perceptions of ethics.
Co-Authors Mattoasi, Mattoasi Nilawaty Yusuf Niswatin Noholo, Sahmin Pakaya, Lukman Tri Handayani Amaliah, Tri Handayani