The Influence Of Ethics Education, Religiosity, And Idealistic Attitudes On The Ethical Perceptions Of Accounting College Students

Abstract

The purpose of this study was to examine how ethics education, religiosity, and idealistic attitudes affect the ethical perceptions of accounting college students at Muhammadiyah-Aisyiyah Universities in Yogyakarta. Data were collected through questionnaires to college students who had taken Al-Islam Kemuhammadiyahan and Professional and Business Ethics courses. This study uses a quantitative approach with multiple linear regression analysis to test the independent variable on the dependent variable. The results showed that ethics education and idealistic attitudes had a positive effect on college students' ethical perceptions, while religiosity showed no significant effect. This finding suggests that ethical understanding and idealistic character play a greater role in shaping ethical perceptions than aspects of religiosity. The originality of this study lies in its focus on the role of ethics education and idealistic attitudes in shaping accounting perceptions in the PTMA environment. Further research can be conducted by considering other external factors that affect college students' ethical perceptions.