Perceptions of Accountants and Accounting Students on Business Ethics and Professional Ethics

Authors

  • Lidia Lidia UNIVERSITAS NEGERI MEDAN

DOI:

https://doi.org/10.54951/jaaf.v1i1.764

Keywords:

Perception, Accountants, Accounting Students, Business Ethics, Professional Ethics

Abstract

This study explores the perceptions of accountants and accounting students regarding business and professional ethics, which are important for maintaining the integrity of financial statements and public trust. Results show that the majority of respondents have a high awareness of the importance of ethics in maintaining a professional reputation. Ethics education plays an important role in helping students understand ethical principles, while experienced accountants tend to be stronger in applying ethics in the work environment. In conclusion, ethics education and training are essential in improving ethical behavior in the accounting profession.

References

Ikhsan, A., Albra, W., Aziza, N., Khaddafi, M., Hayat, A., Muda, I., Lesmana, S., Noch, M. Y., Satriawan, B., & Oktaviani, A. (2021). Metodologi penelitian untuk akuntansi dan manajemen. Madenatera. https://digilib.unimed.ac.id/id/eprint/39641

Suryandari, D., & Ghozali, I. (2014). Hubungan persepsi mahasiswa akuntansi tentang etika profesi dan etika bisnis. Jurnal Akuntansi.

Kerr, D., & Smith, L. M. (2013). Ethical decision-making in accounting education. Issues in Accounting Education.

Oladipupo, A. (2015). The role of organizational culture in shaping ethical behavior. Accounting Research Journal.

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Published

2025-04-23

How to Cite

Lidia, L. (2025). Perceptions of Accountants and Accounting Students on Business Ethics and Professional Ethics. Journal of Asian Auditing and Finance, 1(1), 56-61. https://doi.org/10.54951/jaaf.v1i1.764