The Effect of Ethics and Social Responsibility in Accounting Practice on Students' Views in the Digital Era

Abstract

This research aims to discover students' views regarding applying ethics and social responsibility in accounting practice in the digital era. Along with the development of information and communication technology, the accounting profession faces new challenges related to ethics and social responsibility. This study uses a quantitative approach and descriptive analysis to answer research problems. This study uses a survey method by distributing a questionnaire to 35 accounting students at Medan State University. The hypothesis used is multiple linear regression, t-test, and f-test. The results of partial research, the application of ethics and social responsibility, both have a significant effect on students' views in the digital era. Simultaneously, the application of ethics and social responsibility in accounting practices is having a significant impact on students' views in the digital era. The variable of the application of social responsibility in accounting practice has a dominant effect on students' views in the digital era