JRAA Vol.1 No.3, Nov 2014 ANALISA PERBEDAAN PERSEPSI INTENSITAS MORAL MAHASISWA AKUNTANSI DALAM PROSES PENGAMBILAN KEPUTUSAN ETIS ATAS ISU-ISU AKUNTANSI (SURVEY PADA PTS TERAKREDITASI DI WILAYAH KOPERTIS 3 JAKARTA)

ANALISA PERBEDAAN PERSEPSI INTENSITAS MORAL MAHASISWA AKUNTANSI DALAM PROSES PENGAMBILAN KEPUTUSAN ETIS ATAS ISU-ISU AKUNTANSI (SURVEY PADA PTS TERAKREDITASI DI WILAYAH KOPERTIS 3 JAKARTA)

Abstract

The study aimed to examine and analyze the differences in perceptions of moral intensity accounting students in an ethical decision making process on accounting issues in Jakarta. The Population was accounting students accredited private universities (PTS) in Jakarta. The study used a questionnaire as a medium for data collection. The number of questionnaires distributed at Private Universities that have S1 Accounting courses in Kopertis Region III Jakarta. The questionnaire distributed to the PTS by post or directly. 1050 questionnaires were distributed and questionnaires were processed as many as 586 which go back and valid (response rate 55.81%).

The research data that had been collected, processed by using SPSS 17 and Hypothesis testing was done by Independent T-Test analysis. And the results showed that there was no difference in the perception of moral intensity in ethical decision making process that had been felt by students who taking courses in ethics and auditing or students who not taking course in ethics and auditing.