The purpose of this study is to examine the role of ethics code to influence the ethical philosophy and ethical intensity of public accountant consist of; idealism, relativism, magnitude of consequence, social consensus and temporal immediacy to the process of ethical decision making. The research samples used are 138 public accountants. The hypotheses testing used is moderated regression analysis. The results show that code of ethics reduce the influence of idealism to ethical awareness of public accountants. code of ethics and idealism are factors that are complementary, so the implications of the code of conduct is an importance tool for the implementation of idealistic thinkings in ethical decision-making practice of public accountants.

The objective of this study is to invent ethical judgments of Accountants from 1996 - 2013. The research’s used O’Fallon and Butterfield, 2005 about empirical ethical orientations from 1994 to 2004, and Craft review 2013 also from 2005 to 2012. Research method used in this study is the literatures base on the reviews of empirical ethical decision making. Code of ethics and ethical education affect the ethical orientations of accountants in practice, and empowered idealism Dan relativism (ethical philosophy). The implementations  of an ethical climate in business step by step would strengthen ethical decisions made by accountants in practice.

The objective of this research is to determine the influence of ethical philosophy that consist of idealism and relativism toward ethical awareness, ethical judgments, and ethical intentions of accounting lecturers in Tangerang. Based on the previous studies idealism was more influent ethical decision making in the stage of ethical awareness than relativism, but in the ethical judgments and intentions relativism was more influent vice versa.This study will use multiple regression analysis in the determination of which one has stronger influence between these two ethical philosophies (idealism or relativism). Idealism more influent ethical decision making in the stage of ethical awareness based on previous studies, and relativism stronger in the second and third stages ethical judgments and intentions. We will also use the expert opinion to determine of which ethical philosophy has stronger influence specifically to empowering ethical idealism influence at the ethical awareness.Ethical philosophy of idealism more influent ethical decision making at the first stage but after that it will not influent again at the following stages. In the second and third stages, the relativism has stronger influences. This phenomenon would describe that idealism has implemented in the ethical decision making as the ethical philosophy of relativism. Then relativism was the orientation of ethical philosophy of idealism in practice, those were ethical judgments, intentions, behaviour.

Tujuan dari penelitian ini ialah untuk mengetahui pengaruh current ratio (CR), return on assets (ROA) dan total asset turnover (TATO) terhadap harga saham perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) di Indonesia. pasar saham 2017 – 2021. Metode penelitian ini mengadopsi metode kuantitatif. Data dalam penelitian ini didasarkan pada data sekunder yang menggambarkan laporan tahunan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2017 hingga tahun 2021. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposeful sampling. Metode analisis yang digunakan dalam penelitian ini adalah pengujian hipotesis klasik, pengujian regresi linier berganda, pengujian korelasi berganda dan pengujian hipotesis. -tes-t dan tes-F. Berdasarkan hasil yang dianalisis dalam penelitian ini, CR, ROA, dan TATO secara simultan berpengaruh terhadap harga saham perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Terkadang CR dan ROA berdampak signifikan terhadap harga saham, sedangkan TATO terkadang berdampak negatif terhadap harga saham.

Previous research of ethical decision making (EDM) was describes the phenomenon of the first and second of the Kohlberg's six stages ethical judgments, those were about orientation of obedience on avoidance sanctions and an egoistic oriented for receiving money income. EDM process have also divided to be ethical awareness, ethical judgments, and ethical intentions, then also ethical behaviour. This study will use moderated regression analysis (MRA) in the evaluations of which one between junior and senior lecturer, also master degree or doctoral degree lecturer allow the rewards and sanctions among the levels of ethical awareness, ethical judgments, and ethical intentions or ethical behaviour in the EDM.