Faktor Internal Dalam Persepsi Mahasiswa Mengenai Perilaku Tidak Etis Akuntan

Abstract

This research aims to prove the influence of ethical orientation, religiosity, and locus of control on students' perceptions of unethical behavior by accountants. Before data processing, data collection was conducted, with students from the Sharia Accounting program at the State Islamic University of Salatiga as the sample. The sampling process was carried out using purposive sampling method. The data used were primary data obtained through questionnaire distribution. In this study, the independent variables consist of ethical orientation, religiosity, and locus of control, while the dependent variable is accounting students' perception of unethical behavior by accountants. Multiple regression analysis using SPSS was employed to test the hypotheses. Based on the test results, it can be concluded that ethical and religious orientation has a negative effect on accounting students' perceptions regarding accountants' unethical behavior, while locus of control has a positive and insignificant effect in the Salatiga State Islamic University environment.