Pengaruh Pendidikan Etika Bisnis Dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi

Abstract

Abstrak: Pengaruh Pendidikan Etika Bisnis dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi. Penelitian ini bertujuan melihat hubungan antara pendidikan etika, gender, religiusitas, dan performa akademik terhadap persepsi etis mahasiswa. Penelitian ini juga ingin membuktikan perbedaan persepsi antara mahasiswa yang sudah atau sedang mengambil mata kuliah etika bisnis dan yang belum, antara mahasiswa laki-laki dan perempuan, serta mahasiswa dengan IPK ≥ 3,3 dan <3,3. Metode analisis data yang digunakan yaitu analisis regresi berganda dan uji beda independent sample t-test. Hasil penelitian menunjukkan bahwa pendidikan etika dan performa akademik tidak berpengaruh signifikan terhadap persepsi etis mahasiswa, berbeda halnya dengan religiusitas dan gender yang memiliki pengaruh yang signifikan. Hasil uji beda menunjukkan perbedaan persepsi etis antara yang sudah atau sedang mengambil mata kuliah etika bisnis dengan yang belum, sama halnya dengan mahasiswa laki-laki dan perempuan. Kata kunci: Pendidikan etika, Religiusitas, Persepsi Etis Abstract: The Influence of Business Ethics Education and Religiosity to Ethical Perception of College Students. The objective of this study is to examine the influence of ethics education, gender, religiosity, and academic performance to the ethical perception of undergraduate. The additional examination was done to know the differences perception between students who have accomplished business ethics course and who have not accomplished business ethics course yet, male and female students, and students who have high GPA and low GPA. The analysis data method uses multiple regression and independent sample t-test. The result indicates that ethics education and academic performance have no significant influence on the ethical perception of college students. On the other hand, religiosity and gender have a significant influence on ethical perception. The result of independent sample t-test indicates that significantly difference between student’s perceptions who have accomplished business ethics course and who have not accomplished yet, likewise between male and female students. Keyword: Ethics Education, Religiosity, Ethical Perception

Does Religiosity Improve Tax Compliance? An empirical research based from gender

“…Business must be operated in accordance with the rules of regulation, legislation, politics, economy, social and ethics (Wati & Sudibyo, 2016). Ethical values must be enforced to reduce the occurrence of problems and disadvantages for various parties (Yeltsinta & Fuad, 2013).…”

“…Religiosity represents a strong adherence to the value of goodness in a person's religion. Both religion and belief in God have rules for behaving ethically in various aspects of life, including those in the business world (Wati & Sudibyo, 2016). The principles of religion underlie ethical values in work and in doing business.…”

Religiusitas Intrinsik, Religiusitas Ekstrinsik, Dan Niat Untuk Menghindari Pajak

“…Hasil penelitian ini mendukung penelitian sebelumnya, (Wati & Sudibyo, 2017), religiusitas mempunyai pengaruh terhadap presepsi etis. Artinya semakin rendah religiusitas setiap individu maka semakin besar kemungkinan akan melakukan kecurangan pajak.…”

Islamic religiosity integration in maintaining auditor professional ethics

“…Because every attitude and action will be accounted for to God. Weibe and Fleck (1980) in Wati and Sudibyo (2016) found that someone who accepts religion as the main focus of their lives tends to have attention to higher moral standards, discipline and responsibility than those who are not religious.…”