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All Journal AKUNTABILITAS E-Jurnal Akuntansi Universitas Udayana AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Tax (JIATAX) Economics and Digital Business Review Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) DedikasiMU: Journal of Community Service Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Profit: Jurnal Manajemen, Bisnis dan Akuntansi Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing
Suwandi, S.
Akuntansi, Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

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Dampak Pemahaman Kode Etik Profesi Akuntan Dan Idealisme Terhadap Persepsi Etika Mahasiswa Akuntansi : Peran Jender Sebagai Variabel Moderasi Elsa Septiana; Suwandi Suwandi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10771

Abstract

Students as the nation's successors who are expected to contribute greatly in upholding the name of the country have a role to do the best, especially accounting students in disclosing the accountability of state financial reporting, starting from simulating the understanding of several ethics courses that have been given in college. The purpose of this study is to examine the effect of understanding the accountant's professional code of ethics and idealism on the ethical perceptions of accounting students with gender roles as moderating variables. In analyzing this research using quantitative methods with purposive sampling techniques to evaluate the population of accounting students in Gresik Regency and data collection was carried out through distributing online questionnaires using a Likert scale and tested using SEM PLS MGA techniques. From going through various test processes, the results showed that Gender managed to moderate the Accountant Professional Code of Ethics strongly on the Ethical Perceptions of Accountant Students. And the Accounting Professional Code of Ethics and Idealism have a positive effect on the Ethical Perceptions of Accounting Students. However, Gender did not succeed in moderating Idealism on the Ethical Perceptions of Accounting Students.
Co-Authors Abdullah Mujaddid Abdurahman Faris Ambarwati Eka Lestari Andi Rahmad Rahim Anwar Hariyono Ardiyanto Ardiyanto Ayu Khodijah Ida Kusuma Bambang Tjahjadi Dyah Aprillya Pratiwi Elsa Septiana Ernawati Ernawati Fahmi Achmad Faisal Heru Baskoro Mu'minatus Sholichah Nabila Fitriana Nadia Birru Salma Nyimas Wardatul Afiqoh Pingkan Septa Aulia Risma Adelia Yuningsih Serlyna Rahim Sherly Qurrota A'ini Sukaris Suwarno Suwarno Tumirin Windi Lestari Yenni Putri Rahmawati Yuli Fitiasari