Muatan Etika Dalam Pengajaran Akuntansi Serta Pengaruhnya Terhadap Perkembangan Moral Mahasiswa Akuntansi
Abstract
Banyaknya kasus pelanggaran etika yang terjadi pada profesi akuntan publik menjadikan isu ini sangat krusial untuk diteliti. Penelitian ini bertujuan untuk menginvestigasi hubungan muatan etika dalam pengajaran akuntansi dan perkembangan moral mahasiswa Akuntansi. Muatan etika dalam kurikulum pendidikan akuntansi dinilai penting untuk menumbuhkan sikap etis mahasiswa serta meningkatkan perkembangan moral mahasiswa Akuntansi. Penelitian ini dikategorikan sebagai penelitian kuantitatif dengan pendekatan eksplanasi. Pengumpulan data menggunakan angket dengan menggunakan teknik penyampelan random sampling. Sebanyak 154 mahasiswa Akuntansi berpartisipasi dalam penelitian ini. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan muatan etika terhadap perkembangan moral mahasiswa Akuntansi. Implikasi penelitian bahwa penting sekali bagi dosen untuk memberikan muatan-muatan etika dalam perkuliahan untuk mencetak mahasiswa yang memiliki nilai-nilai moral yang tinggi.
References
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Dellaportas, S. (2019). RMIT accounting educators’ conference: 2016 ‘accounting education what it is, and what it is not.’ Accounting Education, 28(2), 119–126. https://doi.org/10.1080/09639284.2019.1584964
Fleming, D. M., Romanus, R. N., & Lightner, S. M. (2009). The effect of professional context on accounting students’ moral reasoning. Issues in Accounting Education, 24(1), 13–30. https://doi.org/10.2308/iace.2009.24.1.13
Kearns, A. J. (2019). The ethical demand in teaching and learning. Teaching and Teacher Education, 86, 102874. https://doi.org/10.1016/j.tate.2019.07.004
Place, K. R. (2019). Moral dilemmas, trials, and gray areas: Exploring on-the-job moral development of public relations professionals. Public Relations Review, 45(1), 24–34. https://doi.org/10.1016/j.pubrev.2018.12.005
Rafinda, A., Gál, T., & Purwaningtyas, P. (2019). Business Ethics Course on Student Moral Reasoning. Oradea Journal of Business and Economics, 4(Special), 60–68.
Ramboarisata, L., & Gendron, C. (2019). Beyond moral righteousness: The challenges of non-utilitarian ethics, CSR, and sustainability education. International Journal of Management Education, 17(3), 100321. https://doi.org/10.1016/j.ijme.2019.100321
West, A., & Buckby, S. (2018). Ethics Education in the Qualification of Professional Accountants: Insights from Australia and New Zealand. Journal of Business Ethics, 0(0), 0. https://doi.org/10.1007/s10551-018-4064-2
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