Analisis Analisis Dampak Pemahaman Kode Etik Akuntan, Kepekaan Etis, Locus Of Control, Dan Religiusitas Terhadap Perilaku Etis Mahasiswa Akuntansi

Abstract

The foundation of a market economy is sound corporate governance (GCG). This shows how closely related companies that practice good corporate governance and environmental trust are in a country. It is hoped that the government's efforts to promote good governance will be supported by the overall implementation of good corporate governance in Indonesia. The executive branch works to instill good governance in the bureaucracy to create a trustworthy and efficient government. Corporate scandals show how poorly corporate duties and responsibilities are performed. Many corporate scandals highlight the importance of corporate governance for companies to present themselves as organizations that contribute not only to economic prosperity but also to social well-being, including the environment. The purpose of this study is to obtain empirical bases on the effects of understanding the code of ethics for accountants, ethical sensitivity, locus of control, and religiosity on the ethical behavior of accountants. It is hoped that accounting education in Indonesia aims to produce ethical and moral graduates, and this study deepens the claims made in the form of interviews about the amount of ethical content in the accounting curriculum. A number of initiatives have been implemented to introduce students to the professional values ​​and ethics of accounting. In order to develop ethics-based accounting education, it is necessary to provide feedback on the current situation, especially whether accounting education in Indonesia is sufficient to form students' ethical values.