OPINI MAHASISWA TERHADAP TINDAKAN AUDITOR DAN CORPORATE MANAGER PADA PERGURUAN TINGGI SWASTA DI KOTA AMBON

Abstract

Abstract: The purpose of this research is to examine the accounting student reaction to the accountant ethical crisis, because their violation from professional ethical code of conduct. Furthermore, this study analyzed the effect of accounting student’s idealism, relativism, and knowledge about accounting profession and financial scandal to the accounting student perception about auditor and manager action.
Respondents are undergraduate accounting student of STIEM Rutu Nusa Ambon. The sample size is 40 student that had finished the auditing course. Data was collected by distributing questionnaires to the respondents directly.
The research finding indicated that high idealism did not necessarily give students a firm perception about the actions of auditors and corporate managers in the financial scandal. Conversely high relativism have a positive effect to the student’s opinion about manager’s actions in the financial scandal. The results also prove that the students’ knowledge about the accounting profession have positive influence to their perception about the actions of auditors in a financial scandal but did not have influence to their perception about the actions of manager. In addition, students with more knowledge about the financial scandal has no effect on student’s opinion about the actions of auditors but significant effect on opinion about the manager’s action.
This research finding may provide better understanding to accounting education about what, why and how the perception of accounting students, about the financial scandals, had been formed. It also can be a guide to select the appropriate model to form the better ethical behavior of accounting’s students, that very needed for their future career in accounting profession.

Keywords: idealism, relativism, opinion, knowledge of accounting profession and financial scandal.