FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA PENDIDIKAN EKONOMI TENTANG ETIKA AKUNTAN PROFESIONAL

Abstract

Abstract: Professional ethics is very important for professionals in accounting.
However, there are many accountants who also provide advice to clients to be audited.
Professional ethics is very important for accountants, so the focus of ethics learning is
very important for accounting education students, because students are the starting
point for the development of the accounting profession. The purpose of this study was to
determine the significant influence of intellectual intelligence, locus of control, and
religiosity on students' perceptions about the ethical of professional accountants. The
sampling method uses a sensus sampling where the entire population is sampled, the
number of samples in this study amounted to 43 people who are students of economic
education who are concentrated in accounting at the 2016 University of Riau. The data
analysis technique used is multiple linear regression. Based on the research obtained
from the results of this study, significant intelligence is not significant on students'
perceptions of the accountant's ethical, locus of control significantly evaluates students'
perceptions of the accountant's ethical with negative relationship direction and
significant religiosity towards students' perceptions of accountant accountability issues.
This article can provide contributions and comparisons of accounting related to
people's perceptions, and can increase student awareness to be able to prepare their
thoughts and perceptions before starting the world of work.
Key Words: Intellectual Intelligence, Locus Of Control, Religiosity, Students' Perceptions