Accounting Students‟ Academic Performance And Its Effects On Perception Of Unethical Work Behavior
Abstract
This study has an objective to analyze the effect of accounting students‟
academic performance on GPA, ethics courses, and religion subjects on perception of
unethical work behavior. The chosen population in this study is accounting students
of Faculty of Business and Economics, Universitas Islam Indonesia. Samples were
determined by using purposive sampling method, those are the students who had
studied ethics courses (Islamic Economics and Finance, Business and Professional
Ethics, and Sharia Entrepreneurships) as well as religion courses (Islam for Scholar
and Islam Rahmatan lil ‘Alamin). 94 respondents were taken that comprised of 49
accounting students of 2017 and 45 accounting students from the year 2018 and 2019.
The results of this study show that academic performance of students in GPA, ethics,
and religion courses had negative effect on unethical work behavior perception.
Meanwhile, junior accounting students perceived unethical work behavior differently
compared to senior accounting students.
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