Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE Journal of Contemporary Accounting & Economics Pub Date : 2022-10-21 DOI:10.20885/jca.vol4.iss1.art3
Umi rizeki Hidayati, Wahyudin Nor, Lili Safrida
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Abstract

This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.
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学生对会计部门影响会计人员道德行为因素的认知
本研究旨在检验和分析学术自我效能、欺诈钻石、知识水平、马基雅维利和爱钱对会计师道德行为的影响。调查对象是兰邦Mangkurat Banjarmasin大学会计系的学生;Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin;Banjarmasin国家经济学院;和潘切西亚经济学院(STIEPAN) Banjarmasin。数据采用经典假设检验的多元线性回归分析。研究结果表明,学术自我效能感和知识水平对会计人员的道德行为具有显著的负向影响。同时,舞弊钻石和马基雅维利对会计人员道德行为的正向影响不显著,爱钱对会计人员道德行为的正向影响显著。
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CiteScore
6.00
自引率
3.00%
发文量
24
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