PERSONAL VALUES, ETHICAL ORIENTATION, AND ETHICAL BEHAVIOR IN ACCOUNTING STUDENTS AS PROSPECTIVE PROFESSIONAL ACCOUNTANTS
Abstract
ABSTRACT
This study investigates whether personal values inherent in individuals and ethical orientation influence the ethical behavior of accounting students. The population in this study is undergraduate students in Indonesia. The sample was selected using a purposive sampling method of 110 accounting students in Indonesia. The data analysis technique used partial least squares structural equation modeling with smartPLS. The results indicate that personal values and ethical orientation positively influence ethical behavior. The personal values held by each student tend to prevent unethical behavior. Similarly, ethical orientation tends to discourage individuals from engaging in unethical behavior. Therefore, openness to change, self-enhancement, conservation, and self-transcendence should be encouraged among accounting students to enhance their ethical behavior in the future. Additionally, ethical education is necessary to enable students to work with an ethical orientation foundation in every decision, particularly for accountants in preparing financial statements.
ABSTRAK
Tujuan dari penelitian ini adalah untuk menyelidiki apakah personal values yang merupakan nilai-nilai yang ada pada seseorang dan ethical orientation memiliki pengaruh terhadap perilaku etis mahasiswa akuntansi. Populasi dalam penelitian ini adalah mahasiswa sarjana di Indonesia. Sampel dipilih menggunakan metode purposive sampling, dengan total responden sebanyak 110 mahasiswa akuntansi di Indonesia. Teknik analisis data menggunakan partial least squares structural equation modelling dengan smartPLS. Hasil penelitian menunjukkan bahwa personal values dan juga ethical orientation berpengaruh positif terhadap perilaku etis. Personal values yang dimiliki pribadi masing-masing mahasiswa akan cenderung mencegah terjadinya perilaku tidak etis. Sejalan dengan hal tersebut, orientasi etis juga cenderung menekan seseorang untuk melakukan perilaku tidak etis. Oleh karena itu, openness to change, self-enhancement, conservation, and self-transcendence harus didorong di kalangan mahasiswa akuntansi untuk meningkatkan perilaku etis mereka di masa depan. Selain itu, perlu adanya pendidikan etika agar mahasiswa dapat bekerja dengan landasan orientasi etis dalam setiap keputusan khususnya akuntan dalam menyusun laporan keuangan.
Keywords
References
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DOI: 10.34204/jiafe.v10i1.8842
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