This study examined determinant factors of ERC. The research use firms characteristics as determi... more This study examined determinant factors of ERC. The research use firms characteristics as determinant factor of ERC. Firms characteristics included three categories: structure-related variables, performance-related variables and market-related variables. Structure variables examined are firm size, leverege, firm age, owership dispersion and inventory method. Performance variables examined are profitability ratio and liquidity ratio. Market variables examined are industry type, audit type and register status at BEJ. This research use purposive sampling with 360 observation from the firms register at BEI, there are 38 manufacture firms (consumption industry) dan 34 non-manufacture firms (property real estate industry) pooled at period 2000-2005. The result examined show two structure variables (firm size and ownership dispersion) and one market variables (industry type) influence ERC. More linger firm size and more higher ownership dispersion have positive influenced to ERC. And ERC f...
Di Indonesia banyak masyarakat yang belum melakukan perencanaan keuangan dalam keluarga. Oleh kar... more Di Indonesia banyak masyarakat yang belum melakukan perencanaan keuangan dalam keluarga. Oleh karena itu sangat penting untuk memperoleh pengetahuan mengenai cara mengelola hutang keluarga. Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan pengetahuan kepada jemaat GKPS Bandung mengenai cara mengelola hutang keluarga agar dapat meningkatkan kesejahteraan jemaat GKPS Bandung khususnya kelompok kaum wanita. Metode yang digunakan dalam kegiatan pengabdian jemaat GKPS Bandung adalah mengadakan talkshow singkat dan diskusi dan tanya jawab mengenai mengelola hutang keluarga. Dari kegiatan pengabdian kepada masyarakat ini adalah jemaat GKPS diharapkan Bandung dapat memperoleh pengetahuan dan berusaha menerapkan pengetahuan mengenai cara mengelola hutang keluarga yang baik sehingga tingkat pemenuhan kebutuhan keluarga dapat optimal.
In the last several years, there has been increased theoretical emphasis on the agent-principal p... more In the last several years, there has been increased theoretical emphasis on the agent-principal problem as it applies to corporate finance. This paper is an attempt to empirically test for the presence of the agency costs and their relation to the debt policy of corporations.This research analyze the factors influence debt policy at manufacturing firms in Indonesia. Analyzing tools in this research is multiple regression analysis.The result of this research shows firms size, profitability and free cash flow have significant influence to debt policy. But manajer ownership, institutional ownership, dividend policy and structure asset don’t have significant influence to debt policy. The simultant result for the seven variables have significant influence to debt policy 15,2% with p-value=0,000
Different characteristics could be determined by using three approaches categories: structure, pe... more Different characteristics could be determined by using three approaches categories: structure, performance, and market. Structure was determined by factors associated with the development of the company included firm size, firm age, and the ability to repay the debt. Performance was determined by quantitative factors included the company’s liquidity and profitability, while the market was determined by factors namely qualitative form of public shares, and the status of the company. The purpose of this study was to test the influence of fundamental factors, namely liquidity, profitability, leverage, stock ownership, firm size, firm age and status of the company’s CSR, and to test the different types of industries (Consumer Goods, Mining and Forestry sectors Banking and widespread influence of CSR disclosure in Indonesia). The samples used were 30 companies of consumption sector, 31 companies of mining sector and plantation, and 28 companies of banking sector during 2010-2012. The com...
Financial Statement is the center of information that very important for a company. One of the qu... more Financial Statement is the center of information that very important for a company. One of the qualitative characteristics attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay, which is length of time from company fiscal year end to the date of auditor’s report. This research purposed to empirically examined the influence of profitability, solvability, holding company, auditor opinion and the length company have been a client to public accountant office. This research focuses to a company that involved in consumer goods industry. Data used are secondary data, such as 93 financial statements of companies listed on Indonesia Stock Exchange in 2008-2010. Multiple regression conducted to prove the hypothesis, it begins with classic assumption test. The regression model meet the classic assumption test. Simultaneous significance test conclude that all independent variab...
Sistem corporate governanceyang baik memberikanperlindungan efektif kepada para pemegang saham da... more Sistem corporate governanceyang baik memberikanperlindungan efektif kepada para pemegang saham dan pihak kreditur, sehingga bisa meyakinkan dirinya akan memperoleh kembali investasinya dengan wajar dan bernilai tinggi. Suatu sistem corporate governance yang efektif seharusnya mampu mengatur kewenangan direksi, yang bertujuan dapat menahan direksi untuk tidak menyalahgunakan kewenangan tersebut dan untuk memastikan bahwa direksi bekerja semata-mata untuk kepentingan perusahaan. Corporate governance memusatkan perhatian pada isu fundamental yang akan berguna untuk menilai kinerja direksi berdasarkan kepentingan berdasarkan kepentingan pemegang saham. Corporate governanceyang tidak efektif merupakan penyebab terjadinya krisis ekonomi dan kegagalan berbagai perusahaan di Indonesia. Menurut Hiro Tugiman perusahaan publik di bursa saham merupakan salah satu tulang punggung perekonomian nasional, dan diharapkan dapat menjadi teladan dalam menerapkan corporate governanceyang efektif. Perusa...
Ethics education is more than studying the code of professional conduct, but rather a process whe... more Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issue...
Jumlah Usaha Kecil Menengah (UKM) di Indonesia hingga 2011 mencapai sekitar 52 juta. UKM di Indon... more Jumlah Usaha Kecil Menengah (UKM) di Indonesia hingga 2011 mencapai sekitar 52 juta. UKM di Indonesia sangat penting bagi perekonomian karena menyumbang 60% dari Produk Domestik Bruto (PDB) dan menampung 97% tenaga kerja. Globalisasi menyebabkan persaingan bisnis yang kuat antara produk UKM dan produk luar negeri baik di pasar nasional dan di pasar internasional. Dengan demikian untuk meningkatkan keunggulan bersaing UKM, maka manajemen harus mampu mempertahankan kualitas produknya. Penulis tertarik untuk meneliti Kajian Teoritis Sistem Manajemen Mutu pada UKM untuk memberikan suatu konsep sistem manajemen mutu yang terbaik untuk diterapkan pada UKM di Indonesia. Aspek yang harus diperhatikan untuk sektor UKM setidaknya memperhatikan tiga aspek agar unggul bersaing di pasar lokal yaitu perencanaan mutu, pengendalian mutu, dan perbaikan mutu. UKM yang bersaing di Pasar Nasional dan Pasar Internasional harus memperhatikan Standar Nasional Indonesia (SNI) yang dikeluarkan oleh Badan St...
The purpose of this research is to analyze and examine the hypothesis effect of professional orie... more The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with ...
Management information system serves to present the necessary information management in decision ... more Management information system serves to present the necessary information management in decision making. MIS good quality should be supported by this MIS executor is personal that has a good competence. But in practice, users often overlooked competence to support the success of the system. This article examines how the competencies users literally have an impact on the quality of management information systems. Key Words competence of users, the quality of management information systems
Companies that have implemented quality management system ISO 9001:2000 will get. The company has... more Companies that have implemented quality management system ISO 9001:2000 will get. The company has been awarded ISO 9001:2000 certification required to conduct internal quality audits on the activities of the company. Internal quality audit is a systematic examination and assessment, objective and documented and independently to determine whether the quality management system activities and related results are in accordance with the planned arrangements whether these arrangements are implemented effectively and in accordance with the commitments, policies, objectives and quality objectives that have been planned or set out to achieve the goal. One company that has received ISO 9001:2000 certification is a PT INTI (Limited). The research was carried out to prove whether internal quality audit role in improving the effectiveness of the quality management system ISO 9001:2000. The method used is descriptive analysis case study approach. Data obtained from the distribution of questionnai...
The finance department in Higher Education becomes the main source of financial information in Hi... more The finance department in Higher Education becomes the main source of financial information in Higher Education. Users of accounting information systems in the central Higher Education, one of which is the Finance section. This Finance Section becomes a revenue-earning part and a source of fees expenditures incurred in all departments and faculties in Higher Education. Innovation for problem solving on the quality of accounting information systems in higher education by looking at the financial point of view can anticipate the uncertain external environment factors that affect the quality of accounting information systems in higher education. Environmental uncertainty influence to the quality of the accounting information system of 56.4%. Environmental uncertainty Factors are most noted by respondents with Higher Education financial section is in terms of the effect of environmental uncertainty. Accounting information systems quality Factor is most noted by respondents with Higher E...
In the last several years, there had been an increase on the research emphasized on the agent-pri... more In the last several years, there had been an increase on the research emphasized on the agent-principal concept at financial corporation. The objective of this research was to test empirically the agency concept and their relation toward the debt policy of corporations. This research analyzed the factors influencing debt policy at manufacturing firms in Indonesia. Analyzing instruments in this research was multiple regression analysis. The result of this research showed that firm size, profitability and free cash flow had significant influence to debt policy while managerial ownership, institutional ownership, dividend policy and structure asset did not have significant influence to debt policy. However, simultaneously the seven variables had significant influence to debt policy.
Salah satu tujuan dilakukannya modernisasi administrasi perpajakan adalah peningkatan kualitas pe... more Salah satu tujuan dilakukannya modernisasi administrasi perpajakan adalah peningkatan kualitas pelayanan kepada Wajib Pajak dan seluruh stakeholder Direktorat Jenderal Pajak (DJP). Oleh karena itu, peningkatan pelayanan masyarakat menjadi salah satu titik penting dari keseluruhan reformasi administrasi perpajakan di DJP. Adapun tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh penerapan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak pada KPP Pratama Cimahi. Data Penelitian diolah menggunakan Analisis Regresi berganda dan analisis jalur (utk mengetahui besar pengaruh tiap subvariabel). Hasilnya menunjukkan adanya pengaruh penerapan sistem administrasi modern terhadap kepatuhan wajib pajak dengan signifikan pada α=0,05, dengan besar pengaruh 30,7%, dan kinerja tertinggi ada pada penerapan sistem administrasi modern pada prosedur organisasi yang mempunyai pengaruh sebesar 19,6% yang diikuti oleh modernisasi pada strategi organisasi mempunyai pengaruh sebesar 8,58%, modernisasi pada struktur organisasi mempunyai pengaruh sebesar 4,07%, dan yang terakhir adalah modernisasi pada budaya organisasi yang tidak mempunyai pengaruh (karena nilai pengaruhnya dengan analisis jalur = -1.77%, mengurangi besar pengaruh administrasi modern secara total terhadap kepatuhan wajib pajak).
Ethics education is more than studying the code of professional conduct, but rather a process whe... more Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum.
This study examined determinant factors of ERC. The research use firms characteristics as determi... more This study examined determinant factors of ERC. The research use firms characteristics as determinant factor of ERC. Firms characteristics included three categories: structure-related variables, performance-related variables and market-related variables. Structure variables examined are firm size, leverege, firm age, owership dispersion and inventory method. Performance variables examined are profitability ratio and liquidity ratio. Market variables examined are industry type, audit type and register status at BEJ. This research use purposive sampling with 360 observation from the firms register at BEI, there are 38 manufacture firms (consumption industry) dan 34 non-manufacture firms (property real estate industry) pooled at period 2000-2005. The result examined show two structure variables (firm size and ownership dispersion) and one market variables (industry type) influence ERC. More linger firm size and more higher ownership dispersion have positive influenced to ERC. And ERC f...
Di Indonesia banyak masyarakat yang belum melakukan perencanaan keuangan dalam keluarga. Oleh kar... more Di Indonesia banyak masyarakat yang belum melakukan perencanaan keuangan dalam keluarga. Oleh karena itu sangat penting untuk memperoleh pengetahuan mengenai cara mengelola hutang keluarga. Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan pengetahuan kepada jemaat GKPS Bandung mengenai cara mengelola hutang keluarga agar dapat meningkatkan kesejahteraan jemaat GKPS Bandung khususnya kelompok kaum wanita. Metode yang digunakan dalam kegiatan pengabdian jemaat GKPS Bandung adalah mengadakan talkshow singkat dan diskusi dan tanya jawab mengenai mengelola hutang keluarga. Dari kegiatan pengabdian kepada masyarakat ini adalah jemaat GKPS diharapkan Bandung dapat memperoleh pengetahuan dan berusaha menerapkan pengetahuan mengenai cara mengelola hutang keluarga yang baik sehingga tingkat pemenuhan kebutuhan keluarga dapat optimal.
In the last several years, there has been increased theoretical emphasis on the agent-principal p... more In the last several years, there has been increased theoretical emphasis on the agent-principal problem as it applies to corporate finance. This paper is an attempt to empirically test for the presence of the agency costs and their relation to the debt policy of corporations.This research analyze the factors influence debt policy at manufacturing firms in Indonesia. Analyzing tools in this research is multiple regression analysis.The result of this research shows firms size, profitability and free cash flow have significant influence to debt policy. But manajer ownership, institutional ownership, dividend policy and structure asset don’t have significant influence to debt policy. The simultant result for the seven variables have significant influence to debt policy 15,2% with p-value=0,000
Different characteristics could be determined by using three approaches categories: structure, pe... more Different characteristics could be determined by using three approaches categories: structure, performance, and market. Structure was determined by factors associated with the development of the company included firm size, firm age, and the ability to repay the debt. Performance was determined by quantitative factors included the company’s liquidity and profitability, while the market was determined by factors namely qualitative form of public shares, and the status of the company. The purpose of this study was to test the influence of fundamental factors, namely liquidity, profitability, leverage, stock ownership, firm size, firm age and status of the company’s CSR, and to test the different types of industries (Consumer Goods, Mining and Forestry sectors Banking and widespread influence of CSR disclosure in Indonesia). The samples used were 30 companies of consumption sector, 31 companies of mining sector and plantation, and 28 companies of banking sector during 2010-2012. The com...
Financial Statement is the center of information that very important for a company. One of the qu... more Financial Statement is the center of information that very important for a company. One of the qualitative characteristics attribute of financial statement reporting is relevant, that is manifestation can be seen from the timeliness of reporting. Timeliness could be judging from the audit delay, which is length of time from company fiscal year end to the date of auditor’s report. This research purposed to empirically examined the influence of profitability, solvability, holding company, auditor opinion and the length company have been a client to public accountant office. This research focuses to a company that involved in consumer goods industry. Data used are secondary data, such as 93 financial statements of companies listed on Indonesia Stock Exchange in 2008-2010. Multiple regression conducted to prove the hypothesis, it begins with classic assumption test. The regression model meet the classic assumption test. Simultaneous significance test conclude that all independent variab...
Sistem corporate governanceyang baik memberikanperlindungan efektif kepada para pemegang saham da... more Sistem corporate governanceyang baik memberikanperlindungan efektif kepada para pemegang saham dan pihak kreditur, sehingga bisa meyakinkan dirinya akan memperoleh kembali investasinya dengan wajar dan bernilai tinggi. Suatu sistem corporate governance yang efektif seharusnya mampu mengatur kewenangan direksi, yang bertujuan dapat menahan direksi untuk tidak menyalahgunakan kewenangan tersebut dan untuk memastikan bahwa direksi bekerja semata-mata untuk kepentingan perusahaan. Corporate governance memusatkan perhatian pada isu fundamental yang akan berguna untuk menilai kinerja direksi berdasarkan kepentingan berdasarkan kepentingan pemegang saham. Corporate governanceyang tidak efektif merupakan penyebab terjadinya krisis ekonomi dan kegagalan berbagai perusahaan di Indonesia. Menurut Hiro Tugiman perusahaan publik di bursa saham merupakan salah satu tulang punggung perekonomian nasional, dan diharapkan dapat menjadi teladan dalam menerapkan corporate governanceyang efektif. Perusa...
Ethics education is more than studying the code of professional conduct, but rather a process whe... more Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issue...
Jumlah Usaha Kecil Menengah (UKM) di Indonesia hingga 2011 mencapai sekitar 52 juta. UKM di Indon... more Jumlah Usaha Kecil Menengah (UKM) di Indonesia hingga 2011 mencapai sekitar 52 juta. UKM di Indonesia sangat penting bagi perekonomian karena menyumbang 60% dari Produk Domestik Bruto (PDB) dan menampung 97% tenaga kerja. Globalisasi menyebabkan persaingan bisnis yang kuat antara produk UKM dan produk luar negeri baik di pasar nasional dan di pasar internasional. Dengan demikian untuk meningkatkan keunggulan bersaing UKM, maka manajemen harus mampu mempertahankan kualitas produknya. Penulis tertarik untuk meneliti Kajian Teoritis Sistem Manajemen Mutu pada UKM untuk memberikan suatu konsep sistem manajemen mutu yang terbaik untuk diterapkan pada UKM di Indonesia. Aspek yang harus diperhatikan untuk sektor UKM setidaknya memperhatikan tiga aspek agar unggul bersaing di pasar lokal yaitu perencanaan mutu, pengendalian mutu, dan perbaikan mutu. UKM yang bersaing di Pasar Nasional dan Pasar Internasional harus memperhatikan Standar Nasional Indonesia (SNI) yang dikeluarkan oleh Badan St...
The purpose of this research is to analyze and examine the hypothesis effect of professional orie... more The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with ...
Management information system serves to present the necessary information management in decision ... more Management information system serves to present the necessary information management in decision making. MIS good quality should be supported by this MIS executor is personal that has a good competence. But in practice, users often overlooked competence to support the success of the system. This article examines how the competencies users literally have an impact on the quality of management information systems. Key Words competence of users, the quality of management information systems
Companies that have implemented quality management system ISO 9001:2000 will get. The company has... more Companies that have implemented quality management system ISO 9001:2000 will get. The company has been awarded ISO 9001:2000 certification required to conduct internal quality audits on the activities of the company. Internal quality audit is a systematic examination and assessment, objective and documented and independently to determine whether the quality management system activities and related results are in accordance with the planned arrangements whether these arrangements are implemented effectively and in accordance with the commitments, policies, objectives and quality objectives that have been planned or set out to achieve the goal. One company that has received ISO 9001:2000 certification is a PT INTI (Limited). The research was carried out to prove whether internal quality audit role in improving the effectiveness of the quality management system ISO 9001:2000. The method used is descriptive analysis case study approach. Data obtained from the distribution of questionnai...
The finance department in Higher Education becomes the main source of financial information in Hi... more The finance department in Higher Education becomes the main source of financial information in Higher Education. Users of accounting information systems in the central Higher Education, one of which is the Finance section. This Finance Section becomes a revenue-earning part and a source of fees expenditures incurred in all departments and faculties in Higher Education. Innovation for problem solving on the quality of accounting information systems in higher education by looking at the financial point of view can anticipate the uncertain external environment factors that affect the quality of accounting information systems in higher education. Environmental uncertainty influence to the quality of the accounting information system of 56.4%. Environmental uncertainty Factors are most noted by respondents with Higher Education financial section is in terms of the effect of environmental uncertainty. Accounting information systems quality Factor is most noted by respondents with Higher E...
In the last several years, there had been an increase on the research emphasized on the agent-pri... more In the last several years, there had been an increase on the research emphasized on the agent-principal concept at financial corporation. The objective of this research was to test empirically the agency concept and their relation toward the debt policy of corporations. This research analyzed the factors influencing debt policy at manufacturing firms in Indonesia. Analyzing instruments in this research was multiple regression analysis. The result of this research showed that firm size, profitability and free cash flow had significant influence to debt policy while managerial ownership, institutional ownership, dividend policy and structure asset did not have significant influence to debt policy. However, simultaneously the seven variables had significant influence to debt policy.
Salah satu tujuan dilakukannya modernisasi administrasi perpajakan adalah peningkatan kualitas pe... more Salah satu tujuan dilakukannya modernisasi administrasi perpajakan adalah peningkatan kualitas pelayanan kepada Wajib Pajak dan seluruh stakeholder Direktorat Jenderal Pajak (DJP). Oleh karena itu, peningkatan pelayanan masyarakat menjadi salah satu titik penting dari keseluruhan reformasi administrasi perpajakan di DJP. Adapun tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh penerapan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak pada KPP Pratama Cimahi. Data Penelitian diolah menggunakan Analisis Regresi berganda dan analisis jalur (utk mengetahui besar pengaruh tiap subvariabel). Hasilnya menunjukkan adanya pengaruh penerapan sistem administrasi modern terhadap kepatuhan wajib pajak dengan signifikan pada α=0,05, dengan besar pengaruh 30,7%, dan kinerja tertinggi ada pada penerapan sistem administrasi modern pada prosedur organisasi yang mempunyai pengaruh sebesar 19,6% yang diikuti oleh modernisasi pada strategi organisasi mempunyai pengaruh sebesar 8,58%, modernisasi pada struktur organisasi mempunyai pengaruh sebesar 4,07%, dan yang terakhir adalah modernisasi pada budaya organisasi yang tidak mempunyai pengaruh (karena nilai pengaruhnya dengan analisis jalur = -1.77%, mengurangi besar pengaruh administrasi modern secara total terhadap kepatuhan wajib pajak).
Ethics education is more than studying the code of professional conduct, but rather a process whe... more Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum.
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Papers by Christine Dwi Karya Susilawati