PENGARUH PENGETAHUAN ETIKA AKUNTANSI DAN RELIGIUSITAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI UNIVERSITAS NEGERI MEDAN

Abstract

The purpose of this study is to investigate how accounting students at Medan State University perceive ethics in relation to their knowledge of accounting ethics and their religion. The primary concern in this study is the growing number of ethical fractions in the accounting field. Accounting students must possess a thorough understanding of accounting ethics in order to apply moral principles to every decision they make in their future careers as professional accountants. Numerous accounting students participated in this study as respondents, employing a quantitative methodology. Questionnaires were used to gather data, which were then statistically analyzed. This study's dependent variable is ethical perception, whereas the independent variables are religiosity and understanding of accounting ethics. The study's findings show that accounting students' ethical perceptions are positively and significantly influenced by their knowledge of and religiosity about accounting ethics. It is anticipated that this research will further our knowledge of the variables influencing accounting students' moral behavior and have an impact on the creation of a curriculum for accounting education that places a stronger emphasis on moral principles.