Accounting Students and Ethical Awareness

Accounting Students and Ethical Awareness

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Beberapa kali saya mengajar matakuliah Etika Bisnis dan Profesi Akuntan untuk mahasiswa jurusan akuntansi. Dari situ saya adakan riset kecil-kecilan mengenai dampaknya terhadap ethical awareness para mahasiswa sebelum dan sesudah mengikuti kuliah ini. Tahun 2005 saat ada acara SEAAIR di Bali saya sempat mempresentasikan paper saya ini yang kira-kira dapat berdapak tentang manfaat pendidikan etika di Jurusan Akuntansi. Berikut ini adalah abstrak paper saya (Full-paper nya dapat anda download di akhir tulisan ini)

Ethical orientation is dealt with self concept and personal behavior which are related to the individuals themselves. Furthermore, it is stated that every individuals’ ethical orientation is firstly determined by the individuals’ need which is interactively related to their personal experience and individual value system. From this, they will determine their expectation or the goal of their behavior, in which, finally they use it for making ethical decision. Thus, ethics education is important in higher education to give the ethics orientation to, especially, the students of accounting. In addition, a professional accountant or an auditor is public domain which is highly appreciated so that independency must also be considered the first priority. However, there is a dilemma due to the fact that, on one hand, auditors are paid by their clients, and on the other hand, they must be independent. This research attempts to reveal whether there is relationship between ethical orientation and ethical decision making by the students of accounting. It also attempts to find out whether there is difference between the students’ ethical orientation before and after taking the subject of professional ethics during one semester. This research uses the model of ethical orientation by Forsyth (1992), and the model of ethical decision making scenario by Simms (1999), with 50 respondents of accounting students at our college. Some recommendations and implications are also discussed in this research.

Penelitian Akuntansi: Jauh panggang dari api?

Ketika saya ketemu dengan para akuntan praktisi, baik akuntan yang kerja di perusahaan atau auditor, mereka bilang penelitian akuntansi yang di indonesia nggak ada yang bermanfaat. Penelitian itu mandeg di buku-buku jurnal penelitian dan kemudian nggak bermanfaat. Penelitan yang ada udah kuno. Atau ada yang bilang, penelitian itu ya hanya sekedar ada atau dilaksanakan hanya untuk kegiatan meneliti.

Jauh panggang dari api, mungkin kata sederhana menggambarkan riset akuntansi di Indonesia. Penelitian

Accounting Research

akuntansi di Indonesia, relatif gak ada kemajuan. Kalo orang-orang yang suka baca jurnal-jurnal penelitian akuntansi luar negeri, penelitian yang dilakukan oleh orang Indonesia itu udah amat sangat uzuur (duh kacian deh). Apalagi kalo penelitiannnya sekedar pengen mereplikasi penelitian yang ada di jurnal penelitian di Amrik. Kata salah seorang dosen bilang gini “Kalo kamu melakukan replikasi persis kayak yang di jurnal Amrik itu, kamu kayak pake kondomnya orang A

mrik loh” (hehehehe pas nggak ya?)”.
Ok deh tetep semangat aja, yang penting meneliti rekk!! hehehehe.

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