Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 6, No 1 (2018)

Perilaku Etis Individu Dalam Pelaporan Keuangan: Peran Pendidikan Berbasis Syariah Dan Komitmen Religiusitas

Nadia Rahma (Universitas Islam Indonesia)
Rahmani Timorita Yulianti (Universitas Islam Indonesia)
Hafiez Sofyani (Universitas Muhammadiyah Yogyakarta)

Article Info

Publish Date
22 Feb 2019

Abstract

This study aims to examine whether there are differences in ethical behavior on financial reporting by an individual who studied economics and business based on sharia and non-sharia curriculum. In addition, this study also examine whether religiousity commitment influencing ethical behavioron financial reporting. The study employs 2x2 factorial experiments design with research subjects are students from Department of Economics and Islamic Banking and Department of Accountancy. The study reveals that ethical behavior on financial reporting of an individual is affected by sharia education which he/she attended. Detail explanation about the results study can be read in the paper

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Journal Info
Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Website

Abbrev

jaki

Publisher

Sekolah tinggi ekonomi islam SEBI

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted ...