The Effect of Understanding Professional Ethics on the Self-Concept of Accounting Students with Information Technology as a Moderating Variable
DOI:
https://doi.org/10.54951/jabm.v1i1.842Keywords:
Professional Ethics Understanding, Self Concept, Information Technology, Accounting StudentAbstract
This study aims to analyze the effect of understanding professional ethics on the self-concept of accounting students with information technology as a moderating variable. Understanding professional ethics is considered important in shaping the personality and attitudes of students as future accounting professionals with integrity. Information technology also plays an important role in increasing students' access and understanding of the professional code of ethics. This study uses a quantitative method with a survey approach to 76 accounting students at Medan State University. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that understanding professional ethics and information technology significantly had a positive effect on student self-concept. In addition, information technology moderates the effect of understanding professional ethics on self-concept, strengthening the relationship between the two variables. The conclusion of this study is that ethics education integrated with information technology plays an important role in shaping the self-concept of accounting students, thus supporting their readiness to face ethical challenges in the world of work.
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