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.