PENGARUH IDEALISME, RELATIVISME, DAN PENGETAHUAN PADA PERILAKU TIDAK ETIS AKUNTAN (Studi Empiris Mahasiswa Akuntansi Pada Perguruan Tinggi di Purwokerto)

PURNOMO, AJI (2017) PENGARUH IDEALISME, RELATIVISME, DAN PENGETAHUAN PADA PERILAKU TIDAK ETIS AKUNTAN (Studi Empiris Mahasiswa Akuntansi Pada Perguruan Tinggi di Purwokerto). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This was a quantitative research to observe effect of idealism, relativism, and knowledge on accountants’ unethical behavior. The independent variables of this research were idealism, relativism, and knowledge, whereas the dependent variable was accounting students’ perception on the behavior. The research object was accounting students (seventh semester) of colleges in Purwokerto. The researcher used 70 samples of respondents. Technique of data collection was purposive sampling, whereas the data analysis was validity test, reliability test, descriptive statistics, classic assumption test, double linear regression analysis, and hypothesis test. The research result shows that partially idealism affects negatively toward the students’ perception on unethical behavior with significance score 0.002 < 0.05 and coefficient correlation -0.251. Relativism affects positively toward the students’ perception on unethical behavior with significance score 0.018 < 0.05 and coefficient correlation 0.156. Knowledge affects negatively toward the students’ perception on unethical behavior with significance score 0.045 < 0.05 and coefficient correlation -0.101.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Edi Joko Setyadi SE., M.Si., AK., CA.
Uncontrolled Keywords: Idealism. Relativism, Knowledge, Accounting Students’ Perception On Unethical Accountants” Behavior.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Hardiansyah
Date Deposited: 19 Apr 2017 01:21
Last Modified: 19 May 2017 02:45
URI: http://repository.ump.ac.id/id/eprint/1668

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