JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

Vol. 7 No. 2, 2023

WHAT FACTORS DETERMINE ACCOUNTING STUDENTS

PERCEPTION ON ACCOUNTING ETHICAL ISSUES?
Rine Rizky Yunisa1*; Farah Latifah Nurfauziah2
Universitas Islam Nusantara, Bandung1,2
Email : [email protected]; [email protected]
ABSTRACT
There are still several scandals associated with code of conduct offenses. It
highlights the importance of ethical behavior. The aim of this project is to see about the
ethical perspective of an accounting student influenced by the religiousness, passion for
currency and etiquette sensibility. The research utilized primarily data from the
respondent questionnaires with a sample of 92 respondents.. Methods utilized in this
experiment are Quantitative methods by SPSS statistical analysis using a Likert scale.
The technique used in this test is the reliability test, Validity Test, Classical Assumption
Test, Hypothesis Test. The results of the analysis showed that Religiousness, passion of
money and simultaneous ethical awareness influence positively on the moral perception
of accountancy students.
Keywords : Religiosity; Love of Money; Ethical Sensitivity; Ethical Perception
ABSTRAK
Masih ada beberapa skandal yang terkait dengan pelanggaran kode etik. Ini
menyoroti pentingnya perilaku etis. Tujuan dari proyek ini adalah untuk melihat
tentang perspektif etis seorang mahasiswa akuntansi yang dipengaruhi oleh keagamaan,
hasrat untuk mata uang dan kepekaan etiket. Penelitian ini menggunakan terutama data
dari kuesioner responden dengan sampel 92 responden. Metode yang digunakan dalam
penelitian ini adalah metode Kuantitatif dengan analisis statistik SPSS menggunakan
skala Likert. Teknik yang digunakan dalam tes ini adalah uji reliabilitas, Uji Validitas,
Uji Asumsi Klasikal, Uji Hipotesis. Hasil analisis menunjukkan bahwa Religiousness,
passion of money dan simultaneous ethical awareness berpengaruh positif terhadap
persepsi moral mahasiswa akuntansi.
Kata kunci : Religiusitas; Cinta Uang; Kepekaan Etis; Persepsi Etis

INTRODUCTION
In education, accounting must be oriented towards teaching ethics in order to
develop and become a person who can be useful and painstaking, especially for
prospective accountants in accounting students. This is certainly related to ethics as an
accountant in carrying out its duties that are made and maintained properly from the
beginning or before someone adheres to his profession as an accountant Hidayatulloh
& Sartini (2020). Some argue that a profession should follow the same sequence to
allow collective development rather than individual development. Therefore, the code of
ethics is used as a guideline with principles known and acceptable to society, and more

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Vol. 7 No. 2, 2023

specifically for accountants, this guideline is used. To maintain a professional image,

obligations and responsibilities towards the company and profession as well as loyalty
to clients (Lima et al., 2018).
There have been several scandalous cases against violations of the company's
code of ethics at a corporate institution. So that there are consequences that decrease the
level of public trust in accountants. Some of these cases are contrary to the company's
code of ethics which causes very serious problems resulting in violations of government
or internal accountant ethics, which often occur. Factors that result in violations of
professional ethics occur include, personal interests, lack of direction, negative
environment and community attitudes.
Cases of violations of the code of ethics include auditor bribery violations
committed by the Bogor Regent in 2022. Mr. AY is the Regent of Bogor, a suspect in
an alleged corruption scandal in the form of bribery against the management of the
Bogor Regency local government's financial statements for the 2021 fiscal year. This
verdict was read by the head of the KPK institution in a press release held at the KPK
office, alleging that the BPK auditor representing West Java received bribes from a
number of parties. Findings of code of conduct violated in Bogor district government
bribery case 2022: Integrity, objectivity and professional behavior according to research
Imadah et al (2022). Another case is PT Garuda Indonesia (Persero) Tbk that
manipulated the company's financial statements on April 2, 2019. Based on the 2018
financial report, Garuda Indonesia is known to record a bookkeeping that the net profit
obtained amounted to Rp. 11.33 billion. This figure skyrocketed compared to the 2017
report which lost Rp. 3.28 billion. The thing that made this financial statement cause
controversy was when two Garuda Indonesia commissioners found that the report
tomoney made by Garuda Indonesia for 2018 was not in accordance with the Statement
of Financial Accounting Standards (PSAK). Indeed, this airline is profitable because PT
Mahato Aero Technology has debts to Garuda Indonesia. Departing from a meeting
with KAP, the Secretary General of the Ministry of Finance said that there were
allegations of audit non-compliance (Putri et al., 2021).
The example of the case above is evidence that violations of the accountant's
code of ethics still exist.There are still many cases of ethical violations with different
conflicts, but the cases are the same, namely violations of the accountant's code of

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ethics. As a result, the effect of the incident is adecrease in corporate trust for
accounting professionals. McCann (2015) in Sulityowati (2022). The revelation of the
scandal shows that efforts are needed to restore of the public's trust in the accounting
profession. It stresses the importance of developing professional ethical behavior. early
in his career according to research Sari (2019) Moral education must be properly
applied and considered to universities with the hope that in college, studentscan uphold
their moral values and become someone virtuous before and after entering the world of
work.
The factor of religiosity is the dominant factor that most influences a person's
attitude and behavior. Essentially, a person's actions, good or bad, is also based on their
level of religiosity. Some argue a person who has studied moral materials and
undergone repeated code of ethics training is no guarantee of ethical behavior. while his
spiritual intelligence remains low. Conversely, people with high SQ (Spiritual
Intelligence) also tend to have high moral behavior. Religious attitudes make the most
effective contribution in the formation of religious behavior. It shows that there was a
relationship between the results of this study and the results of this study about religious
attitudes and students' religious behavior. The stronger a person's religious attitude, the
more consistent his behavior is with religious teachings, according to research Aisyah
(2018). The second factor is the love of money, where in learning accounting students
will often learn about financial aspects. in the learning process, especially accounting
students will always learn related to financial aspects. Money is certainly closely related
to accounting students where everyday accounting courses discuss money. With this,
accounting students and money can influence students to do things/actions ethically or
unethically. Money can affecting a person's moral behavior, Anjarwati (2020). Cost is a
hugely important issue in life, However, the love of money measures the extent of one's
love for money, thus affecting their moral perceptions.The last factor ethical perception
of accountability students is that they have ethical sensitivity, important for everyone
who must have ethical sensitivity, especially students when absorbing ethical
knowledge when studying on campus. The level of sensitivity between individuals will
certainly be different. This is due to a number of influencing factors, including ethical
orientation, professional commitment, organizational commitment, environmental
culture or culture, and individual personality (Ferdian & Afriyenti, 2020).

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Research Hidayatullah & Sartini (2020) Accounting students' ethical perceptions

were not changed by their religiousness and passion of money. Then, research Wijayanti
et al (2022) found that religiosity accounting students and love of money positively
influence the ethical perceptions in accounting students. Then the study Yetti et al (2022)
found that love of money has a positive influence on the ethical perception of accounting
students, but did not have an effect on variable of religiosity. Because of the
inconsistent research, the author decided to re-examine the independent variables,
namely religiosity, love of money, then the addition of the independent variable, namely
ethical sensivity, and ethical perceptions of accounting students became dependent
variables. Therefore, referring to the reference, the author was moved to carry out
further research entitled "What factors determine accounting students perception on
accounting ethical issues?".
LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
Theory of Attitudes and Behavior
This research is based on the theory of Trinandis (1971) in Yetti et al (2022)
Theory of Attitudes and Behavior states that the character of mansia is determined by
the way of relative attitudes to what he does (attitudes) and the belief of consequences
in acting on these treatments, based on social rules that are always carried out in daily
life (habits). Attitudes and behaviors can be understood and known in determining an
opportunity in aspects that occur in the human environment that occur, which is in the
form of a basic form related to one's relationship with the surroundings, which is a
pleasant evaluation statement or s e balikn ya relate to a person's object or event
experienced. This attitude and behavior refers to a person's attitude and personality in
acting and acting in a normal life, as well as what is thought and planned in his life
(social norms), which becomes a habit in his daily life (habits). Attitudes involve some
cognitive aspects in beliefs, as well as affective with things that are beneficial to human
life.
Previous Research
Religiosity is closely related to religious aspects which include one of the
internal factors of individuals to carry out behavior, including those related to decision
making. A person's level of religion differs according to religious observance.
Jalaluddin (2011: 303) in Diana & Aisyah (2018) One of the ethical factors is religion.

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In the research studied Aisyah (2018) and Budiasih (2018) it can be concluded where
religiosity positively affects accounting students on ethical perceptions. This conclusion
is also reinforced by Wijayanti et al (2022) and Wandari (2021) that religiosity has a
positive influence toward ethical perceptions for accounting students.
The love of money can be called greed, where it is still closely related to the
strong orientation that a person has about money. People who love money will judge
everything by money. People who love money very much have a tendency to behave
less ethically, because greed it self is seen as an unethical attitude Alfitriani et al (2021).
It is this love that will motivate a person to earn money. Money is something that can
be said to be important in a person's life. This case is the need or desire of a person to
enjoy this life with the results of human transactions using money. according to Yetti et
al (2022) and Aulia (2021) Love of Money positively influences accounting students on
ethical perceptions. This finding is reinforced by research Wijayanti et al (2022)
arguing that Love of Money gives accounting students a positive influence on ethical
perceptions.
The ability of a person who when making decisions still understands ethics is
called ethical sensitivity. When students after graduating will enter the world of work,
there are several ethical or moral values that must be considered when making decisions.
In this study, ethical sensitivity is related to student learning at the stage of developing
proficiency and is seen in learning activities that affect ethical attitudes to become
professional accountants. According to research Rahayu et al (2019) further research
investigated by Kadek et al (2022) also concluded that Ramantha (2018) influence on
these ethical perceptions.
The accounting students may have ethical perceptions behavior, which is the
process of interpreting the treatment accounting students with the occurrence of ethical
events. In scandals contexts incidents, students are expected to provide answers whether
these actions are ethical or not. Research from Wandari (2021) concludes that religiosity
affects accounting students on ethical perceptions. It is also supported by research
Wijayanti et al (2022) which concluded that The love of money has a positive effect on
the ethical perceptions of accounting students. Furthermore, according to research
Kadek et al (2022) Ethical Sensitivity is able to influence accounting students' ethical
perceptions.

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Hypothesis
Based on the description above, the following research hypothesis can be taken:
H1 : Allegedly Religiosity Has a positive effect on the ethical perception of accounting
students
H2 : Suspected that Love of Money affects the ethical perceptions of accounting
students positively
H3 : Allegedly Ethical Sensitivity Positively affects accountancy students' ethical
perceptions
H4 : Allegedly Religiosity, Simultaneously, Love of Money and Ethical Sensitivity
influence the ethical perceptions of accounting students.
RESEARCH METHOD
Method is a method of work that can be used to obtain something. While the
research method can be interpreted as a work procedure in the research process, both in
searching for data or disclosing existing phenomena (Zulkarnaen, W., et al., 2020:229).
The types and sources Primary data for this research is obtained from questionnaires in
the forms of questionnaires and google forms then given to respondents. The data used
was a collection of respondents of accounting students of Islamic University in the city
of Bandung. Among them are Nusantara Islamic University, Muhammadiyah
University of Bandung and State Islamic University of Sunan Gunung Djati. The total
population is 1060 students. Determination of sample size is a stage carried out on the
part of the data population. In the study using references to determine the sample data
that the researcher refers to, namely using purpusive sampling sample techniques and
using slovin theory with a critical value of 0.10, N = 1060. And obtained a sample of 92
students.

So that:
n= 1060 N
1+ 1060 (0,10)2

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= 1060 N
11,6
= 91,379
To measure the variable of religiosity in this research using from research Sevi
et al (2021) the indicators used are: The dimension of belief, worship dimension,
dimension of experience, knowledge dimension and implementation dimension.
In this study, the variable love of money used from Aziz's research (2015) in
Aulia (2021) the indicators include: Brand, Crime, Eligibility, Success, Self-
Expressions, Impact, Power of Control, Bliss, Wealth, and Motivators.
Ethical Sensitivity is assessed by modifying the Ethical Sensitivity scenario
Rahayu et al (2019) namely: Failure of an accountant related to punctuality in doing
work, Prioritizing personal and accountant importance when office hours are still
ongoing in relation to accounting principles.
The Ethical Perception of Accounting Students variable was measured in this
research. using from research Nur Anwar (2018) in Kadek et al (2022) the indicators
used in this study are: Behavior when doing tasks with personal abilities, Obeying the
rules and not violating them, Not taking bribes for personal preparing themselves when
going to work, and actingtowards others.
This study used quantitative approach. With the usage of analyses utilizing SPSS
(Statistical Package for Social Sciences). Techniques to test data quality are using Test
Validity and Realibility Test, Clasical Assumption Test and Hypothesis Test according
to Ghozali (2018). Classic Assumption Testing consists of Normality Test and
Heteroscedasticity test, Multicollinearity Test. According to Sugiyono (2018) a
measurement technique that is often used in questionnaires or surveys, and reset in the
form of surveys mostly uses the Likert scale. The table is in table 1.
Multiple regression analysis techniquese are used to determine the degree of
change within the dependent variable caused by changes occur in the independent
variable. According to Sugiyono (2018) the form of multiple linear regression equation
is:
� = � + ���� + ���� + ���� + �

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Information:

Hypothesis Test is Test F and Test T. Where Test F analyzes simultaneously

independent variables to the dependent variable. Then for the T Test understand the
persial variable where the influence of the variable is tied to the independent variable in
the study.
RESULT AND DISCUSSION
The testing carried the descriptive analysis which illustrates the description of
research statistics including maximum value, minimum value, average (mean), mean
(standard deviation) and N is the number of respondents.
In table 2 above, variable Y consists of 5 questions measured on a scale of 1-5.
based on table 2 variable Y Total Likewise, the lowest value is 13 and highest value is
25, the median value is 21.1087 while the standard deviates to 2.79897.
Religiosity variable (X1) consists of 10 items measured on a scale of 1-5,
according to table 2 it also has a minimum value of 26, a maximum value of 50, an
average value (mean) of 43.9457 and a deviation standard of 5.17892.The Love of
Money variable (X 2) consists of 10 questions measured on a scale of 1-5, based on
table 2 variables X 2 has a minimum value of 21, its maximum possible value is 50, an
average to 37.9565 and a potential for 6.51442 difference in average standard deviation.
The variable Ethical Sensitivity (X3) consisted of 3 questions which were
measured on a scale of 1-5, based on table 2 variable X 3 had a minimum possible
rating of 8 with a maximum acceptable value of 15, an overall median of 11.7391 with a
statistical default deviation of 1.82696.
Graph Method Heteroscedasticity Test
In figure 1 above, the points on the graph are spread directionlessly and
irregularly, meaning that the data in this study avoids symptoms of heteroscedasticity.

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Multiple Linear Regression Analysis

Y = a + bx1 + bx2 + bx3 + e
Y = 1.113 + 0,230x1 + 0,140x2 + 0,390x3 + e
These equations As can be seen, there is a linear variable X1 with 0 (0) or has a
constant value, then the Y variable takes place at a value of 1,113.
In table 3, X1 variables X3 regression coefficient is 0.230, meaning that
variables X1 has increased by a unit of 1, while variable Y has risen by 0.230 units.
Competitive coefficient is positive, suggesting that the relationship between variable X1
and variable Y is unidirectional, if variable X1 increases, variable Y increases. At the
same time, as the value of variable X1 increases, the Y variable also increases,
conversely, if the X1 variable level decreases, so does the Y variable in the same
direction.
Regression coefficient of variable X2 is 0.140, which means that an increase of
1 unit in X2 will increase Y by 0.140 units. Competitive coefficient is positive, meaning
that the direction of the relationship between variable X2 and variable Y is
unidirectional: Its coefficient is positive, the direction of the relationship between the
X2 variable and the Y variable is unidirectional, where if the X2 variable increases, the
Y variable increases. (X2). Those coefficients are positive, meaning that the higher the
value of variable X2, in turn, the higher value of variable Y, and vice versa, also, the
lower the value of variable X2, in turn, the lower the value of variable Y.
X3 variable regression coefficient is 0.390, meaning that variable X3 increases
by 1 unit, variable Y increases by 0.390 units. Source: Y variable increases by 0.390
units. The coefficient value is positive, meaning that channel X3 and Y variable are in
the same direction, if variable x3 increases, then the variable y increases. To put it in
different words, any higher the value of x3 variable, on the other hand, the lower x3
variable value, the lower the value of y variable.
Hypotheis Testing Analysis
1. F Test (Simultaneous)
F-Tabel = (n-k) = (92-3) = F-Tabel 89 = 2.71
According to table 4 , calculated F value is greater than the F value in the table
(58.044 > 2.71), with a significance of 0.000 < 0.05. Hereby, H0 is rejected, and the

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hypothesis 4 is accepted, that is X1, X2 and X3 variables if tested simultaneously at the

same time all have an effect on variable Y.
2. Test T (Persial)
t-Tabel (n-k-1) = (92-3-1) = t-Tabel 88 = 1.98729
As shown in table 5 above, variable X1's influence on variable Y is 0.000 <0.05
while for the count t value 5.585> t table (1.98729), in which Ho is rejected and
Hypothesis 1 can be Hypothesis 1 = accepted, indicating that X1 variable has an
influence on Y variable.
In Table 5 below, the influence the X2 factor has on the Y variable is 0.000
<0.050, and the t value is 4.569> t Table (1.98729), whereby Ho comes rejected for
Hypothesis 2 is accepted, implying the effect of the X2 variable on the Y variable.
According to the results above, X3 has an influence on the variable y of 0.002
<0.050, whereas t value of 3.208 > the t table (1.98729), in which case Ho would be
rejected and Hothesis 3 would was accepted, thus indicating that X3 has an influential
effect on Y variable.
CONCLUSION
The conclusion from the explanations mentioned earlier is that :
1.The religiosity of the students has a strong positive impact on accountancy firms'
perception of ethical behavior.In other words, Furthermore, the stronger someone's
religiosity attitude leads to greater awareness of their ethics.
2.In addition, for the Love of Money also has a positive effect on the accounting
students' ethical perceptions. Furthermore, the healthier a person's loving attitude
towards money, and the higher his or her moral perception, the higher the ethical
perception.
3.Sanity influences the ethical perceptions of accounting students positively. With the
sense for the higher one's degree with ethical sensitization, a healthier understanding
of accounting is possible.
4.And last with the explanation of these conclusions, all three variables have a positive
effect, which means that Religiousity, love of the money as well as Ethical Sensitivity
have a positive effect simultaneously on the Ethical perceptions of Accounting
Students.

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SUGGESTION
Based on the results of the study, suggestions that can be given are as follows:
1.Theoretical Advice
In this research, the limitation is that for the population of Islamic universities in the
city of Bandung only three universities, namely Nusantara Islamic University,
Muhammadiyah University of Bandung and State Islamic University of Sunan
Gunung Djati. Then the variables used are not proportional and are still limited. For
this reason, samples are not spread to all Islamic universities in the city of Bandung.
Based on the description of the conclusions and limitations above, the researcher
suggests for further researchers if they want to research similar topics in order to
choose a broader research object such as Islamic universities in West Java or private /
public universities in West Java. Then develop variables such as machiavellian, equity
sensitivity, knowledge and others. The author strongly recommends finding out more
by exploring and analyzing it.
2. Practical advice
It is very important for students to be aware of the mismatch between ethical and
unethical behavior, because this will be a problem that occurs in the world of work
with negative consequences both in individuals and in organizations. Therefore, it
must be instilled in oneself from the moment students in order to form a positive
mindset that will make someone behave ethically. And it is advisable to be aware of
the potential negative effects that when someone does something unethical both from
the time of student and already working later.
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TABLE AND PICTURE

Table 1. Likert scale

Table 2. Descriptive Statistical Results

Variabel N Minimum Maximum Mean Std. Deviation
The Ethical Perception of
92 13.00 25.00 21.1087 2.79897
Accounting Students (Y)
Religiosity (X1) 92 26.00 50.00 43.9457 5.17892
Love of Money (X2) 92 21.00 50.00 37.9565 6.51442
Ethical Sensitivity (X3) 92 8.00 15.00 11.7391 1.82696
Valid N (listwise) 92

Table 3. Multiple Linear Regression Analysis

Unstandardized Standardized
Model Coefficients Coefficients
B Std. Error Beta T Sig.

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 JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol. 7 No. 2, 2023

1 (Constant) 1.113 1.560 .714 .477

Religiosity (X1) .230 .041 .425 5.585 .000
Love of Money (X2) .140 .031 .326 4.569 .000
Ethical Sensitivity (X3) .390 .122 .255 3.208 .002
a. Dependent Variable: The Ethical Perception of Accounting Students (Y)

Table 4. F Test (Simultaneous)

Model Sum of Squares Df Mean Square F Sig.
1 Regression 473.581 3 157.860 58.044 .000b
Residual 239.332 88 2.720
Total 712.913 91
a. Dependent Variable: The Ethical Perception of Accounting Students (Y)
b. Predictors: (Constant), Ethical Sensitivity (X3), Love of Money (X2), Religiosity (X1)

Figure 1. Heteroscedasticity Test

Submitted : 03/03/2023 /Accepted : 30/04/2023 /Published : 02/06/2023

P-ISSN; 2541-5255 E-ISSN: 2621-5306 | Page 270