CD Skripsi
Faktor-Faktor Yang Mempengaruhi Persepsi Mahasiswa Pendidikan Ekonomi Tentang Etika Akuntan Profesional
Professional ethics is very important for professionals in accounting. However, there are many accountants who also provide advice to clients to be audited. Professional ethics is very important for accountants, so the focus of ethics learning is very important for accounting education students, because students are the starting point for the development of the accounting profession. The purpose of this study was to determine the significant influence of intellectual intelligence, locus of control, and religiosity on students' perceptions about the ethical crisis of accountants. The sampling method uses a sensus sampling where the entire population is sampled, the number of samples in this study amounted to 43 people who are students of economic education who are concentrated in accounting at the 2016 University of Riau. The data analysis technique used is multiple linear regression. Based on the research obtained from the results of this study, significant intelligence is not significant on students' perceptions of the accountant's ethical crisis, locus of control significantly evaluates students' perceptions of the accountant's ethical crisis with negative relationship direction and significant religiosity towards students' perceptions of accountant accountability issues. This article can provide contributions and comparisons of accounting related to people's perceptions, and can increase student awareness to be able to prepare their thoughts and perceptions before starting the world of work.
Key Words: Intellectual Intelligence, Locus Of Control, Religiosity,
Students' Perceptions
Tidak tersedia versi lain