PENGARUH INTEGRASI MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN TERHADAPPERSEPSSI ETIKA MAHASISWA (Studi Kasus Pada Mahasiswa Akuntansi FEB UMP)

Abstract

The problemof this studywas whether the integration of the ethics values in financial accounting teaching influenced the economics students’ perceptions at University of Muhammadiyah Palembang or not.The objective of this study wasto find outthe empirical evidence of the ethics values integration in financial accounting teaching influencing the economics students’ perceptions at University of Muhammadiyah Palembang. It is hoped that this study could be useful the writer, University of Muhammadiyah Palembang
and almamater.This study used descriptive research. Techniques for collecting the data were using
questionnaires, interviews, and documentation. The data used in this study were primary and secondary data. The analytical methods were using qualitative and quantitative analytical methods. Technique for analyzing the data was using SPSS 16.00.The result showed that it would increase the accounting students’ ethical perceptions by integrating the ethics values in the teaching of financial accounting. So the accounting students would have ethical attitudes in the work field later.