Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)

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Professional Ethics and Ethical Orientation: Key to Preventing Creative Accounting Practices Among Accounting Students

Authors
Sigit Hermawan1, *, Putri Nadiroh1, Imelda Dian Rahmawati1, Iffah Qonitah2, Ade Irma Suryani Lating3, Susanna Seyranovna Alieva4
1Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia
2Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Surabaya, Indonesia
3UIN Sunan Ampel Surabaya, Surabaya, Indonesia
4Samarkand Institute of Economics and Service, Samarkand, Uzbekistan
*Corresponding author. Email: sigithermawan@umsida.ac.id
Corresponding Author
Sigit Hermawan
Available Online 22 May 2023.
DOI
10.2991/978-2-38476-052-7_65How to use a DOI?
Keywords
Creative Accounting; Professional Ethics; Ethical Orientation; Emotional Intelligence
Abstract

Creative accounting is still a pro and con in the field of accounting professional ethics. Therefore, professional ethics, ethical orientation, and emotional intelligence are needed to understand it. This study aims to determine the Effect of Knowledge of Professional Ethics in Accountants, Ethical Orientation, and Emotional Intelligence Towards Accounting Student Perceptions Regarding Creative Accounting Practices. This study uses quantitative research methods using statistical techniques to process existing data by proving the proposed research hypothesis. The sample of this study was accounting students from Muhammadiyah universities in Indonesia totaling 215 respondents. The result stated the accounting professional ethics knowledge and ethical orientation influences the accounting student perceptions of creative accounting practices, while emotional intelligence does not affect. The implication of this research is that students will have a good understanding of creative accounting and when working in the field of accounting will avoid creative accounting.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 May 2023
ISBN
978-2-38476-052-7
ISSN
2352-5398
DOI
10.2991/978-2-38476-052-7_65How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Sigit Hermawan
AU  - Putri Nadiroh
AU  - Imelda Dian Rahmawati
AU  - Iffah Qonitah
AU  - Ade Irma Suryani Lating
AU  - Susanna Seyranovna Alieva
PY  - 2023
DA  - 2023/05/22
TI  - Professional Ethics and Ethical Orientation: Key to Preventing Creative Accounting Practices Among Accounting Students
BT  - Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
PB  - Atlantis Press
SP  - 593
EP  - 599
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-052-7_65
DO  - 10.2991/978-2-38476-052-7_65
ID  - Hermawan2023
ER  -