伦理知识、宗教性、伦理敏感性、伦理取向对会计学生创造性会计实践感知的影响

4区计算机科学 Q1 Computer Science

Advances in Computers Pub Date : 2021-04-07 DOI:10.35310/ACCRUALS.V5I01.685

Dede Sevi, S. Mulyati, A. Kurniawan

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引用次数: 6

摘要

历史文章:谢谢。Masuk: 12-03-2021创造性会计是一个道德困境，因为它似乎没有违反规则，但导致财务报表的使用者做出错误的决定。随着国外和印度尼西亚发生的各种会计丑闻，这些会计行为都是创造性的，很明显，仍然有许多会计人员违反了职业会计道德的基本原则，创造性的会计行为导致了公司的倒闭。本研究旨在探讨伦理知识、宗教信仰、伦理敏感性和伦理取向是否与会计学生对创造性会计实践的看法有关。本研究的对象为西爪哇省高等教育会计专业的学生。本研究采用的研究方法是定量调查问卷。这项调查是在西爪哇对320名接受高等教育的会计学生进行的。分析方法采用SPSS软件进行多元线性回归分析。本研究结果表明:伦理知识对会计学生创造性会计实践的感知有正向影响，宗教信仰对会计学生创造性会计实践的感知没有影响，伦理敏感性对会计学生创造性会计实践的感知有正向影响，伦理取向对感知没有影响。关于创造性会计实践的会计专业学生。同时，伦理知识、宗教信仰、伦理敏感性和伦理取向影响会计专业学生对创造性会计实践的看法，F值为62587 > F表2,4003，显著性值为0000 <0.05。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES

Histori Artikel : Tgl. Masuk : 12-03-2021 Tgl. Diterima : 31-03-2021 Tersedia Online : 31-03-2021 Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that have committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity has no effect on accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation has no effect on perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.

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来源期刊

Advances in Computers 工程技术-计算机：软件工程

CiteScore

5.40

自引率

0.00%

发文量

审稿时长

>12 weeks

期刊介绍： Since its first volume in 1960, Advances in Computers has presented detailed coverage of innovations in computer hardware, software, theory, design, and applications. It has also provided contributors with a medium in which they can explore their subjects in greater depth and breadth than journal articles usually allow. As a result, many articles have become standard references that continue to be of significant, lasting value in this rapidly expanding field.