Efek Mediasi Self Efficacy Terhadap Penerapan Etika Dalam Pendidikan Akuntansi

Abstract

This study discusses the literature gap by investigating the role of self-efficacy of lecturers in applying ethics in the accounting curriculum. The concept of self-efficacy, in this study defines the self-efficacy of accounting lecturers to apply ethics in lectures as "one's ability to regulate and integrate ethics education in the accounting curriculum". This includes the ability of accounting lecturers to design ethical concepts, use appropriate ethical teaching resources, and develop student engagement strategies to apply ethics to accounting education. The overall objective of this study is to examine the factors that make the SE (self-efficacy) accounting lecturers applying ethics in lectures. In doing so, this study assessed the following three factors as predictors of accounting lecturers' self-efficacy, is attitudes toward ethics education, study program chair support, and support from colleagues. Data are collected from questionnaires distributed to 106 lecturer of University in Semarang. Result show that support from chair and coworker significantly influence the application of ethics through self-efficacy.
 
 Abstrak 
 Penelitian ini membahas kesenjangan literatur dengan menyelidiki peran self-efficacy dosen menerapkan etika dalam kurikulum akuntansi. Konsep tentang self-efficacy, dalam penelitian ini mendefinisikan self-efficacy dosen akuntansi menerapkan etika dalam perkuliahan sebagai kemampuan seseorang untuk mengatur dan mengintegrasikan pendidikan etika dalam kurikulum akuntansi. Ini termasuk kemampuan dosen akuntansi dalam mendesain konsep etika, penggunaan sumber daya pengajaran etika yang sesuai, dan mengembangkan strategi keterlibatan mahasiswa untuk menerapkan etika pada pendidikan akuntansi. Tujuan keseluruhan dari penelitian ini adalah untuk menguji faktor-faktor yang membentuk self-efficacy dosen akuntansi menerapkan etika dalam perkuliahan. Dalam melakukannya, penelitian ini menilai tiga faktor berikut sebagai predictor self-efficacy dosen akuntansi, yaitu sikap terhadap pendidikan etika, dukungan ketua program studi, dan dukungan rekan kerja. Penelitian ini menggunakan data dari kuesioner yang disebar kepada seluruh dosen akuntansi yang masih aktif pada Universitas berakreditasi A di Semarang sebanyak 106 dosen. Hasil penelitian menunjukkan dukungan ketua program studi dan dukungan rekan kerja berpengaruh signifikan terhadap penerapan etika melalui self-efficacy.

Tax Comprehension and Ethics Education Integration in Improving Tax Compliance Among Accounting Students

“…Ethical aspect that was a part of tax payer's moral significantly influenced their compliance behavior (Ashby et al, 2009). Not only did taxpayer have comprehension on tax but they had to have ethics related with their tax compliance (Widyaningrum et al., 2017); (Vadelin & Susilawati, 2019). Yeom, et al (2017); Park, et al (2012); Lau (2010), andBennie &Mladenovic (2015) proved that ethical education integrated in tax study could increase students' sensitivity in responding to ethics in taxation.…”

“…(Ashby, et al (2009). Taxpayer was demanded not only to gain comprehension upon tax, but also obliged to have ethics related with whether taxpayer had the honesty or not to perform their taxation compliance (Widyaningrum, and friends 2017); (Widyaningrum, 2018); (Vadelin & Susilawati, 2019).…”