{"id":"https://openalex.org/W149301828","doi":"https://doi.org/10.18202/jamal.2010.08.7091","title":"Persepsi Mahasiswa Akuntansi terhadap Etika Akuntan Pendidik di Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya","display_name":"Persepsi Mahasiswa Akuntansi terhadap Etika Akuntan Pendidik di Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya","publication_year":2010,"publication_date":"2010-08-31","ids":{"openalex":"https://openalex.org/W149301828","doi":"https://doi.org/10.18202/jamal.2010.08.7091","mag":"149301828"},"language":"id","primary_location":{"id":"doi:10.18202/jamal.2010.08.7091","doi":"https://doi.org/10.18202/jamal.2010.08.7091","is_oa":true,"landing_page_url":"https://doi.org/10.18202/jamal.2010.08.7091","pdf_url":"https://jamal.ub.ac.id/index.php/jamal/article/download/121/120","source":{"id":"https://openalex.org/S4210168711","display_name":"Jurnal Akuntansi Multiparadigma","issn_l":"2086-7603","issn":["2086-7603","2089-5879"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj"],"host_organization":"https://openalex.org/P4310314997","host_organization_name":"Brawijaya University","host_organization_lineage":["https://openalex.org/P4310314997"],"host_organization_lineage_names":["Brawijaya University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Multiparadigma","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://jamal.ub.ac.id/index.php/jamal/article/download/121/120","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Universitas Brawijaya","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Universitas Brawijaya","raw_affiliation_strings":["Universitas BRawijaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas BRawijaya","institution_ids":["https://openalex.org/I177055848"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077462601","display_name":"Fanita Meilisa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fanita Meilisa","raw_affiliation_strings":["Universitas Brawijaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Brawijaya","institution_ids":["https://openalex.org/I177055848"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Universitas Brawijaya","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Universitas Brawijaya","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5031264623","display_name":"Unti Ludigdo","orcid":"https://orcid.org/0009-0004-2710-4616","observed_orcids":["https://orcid.org/0009-0004-2710-4616","https://orcid.org/0000-0003-3687-6277"]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Unti Ludigdo","raw_affiliation_strings":["Universitas Brawijaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Brawijaya","institution_ids":["https://openalex.org/I177055848"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2500000,"currency":"IDR","value_usd":163},"apc_paid":{"value":2500000,"currency":"IDR","value_usd":163},"fwci":0.0,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.05098088,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.6157000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.6157000064849854,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.2842000126838684,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.08049999922513962,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.7390000224113464},{"id":"https://openalex.org/keywords/accounting-lecturers","display_name":"accounting professors","score":0.6819999814033508},{"id":"https://openalex.org/keywords/student-perceptions","display_name":"student perceptions","score":0.6700000166893005},{"id":"https://openalex.org/keywords/ethical-principles","display_name":"ethical principles","score":0.36399999260902405},{"id":"https://openalex.org/keywords/unethical-behavior","display_name":"unethical behavior","score":0.5659999847412109},{"id":"https://openalex.org/keywords/professional-responsibility","display_name":"professional responsibility","score":0.7549999952316284},{"id":"https://openalex.org/keywords/public-interest","display_name":"public interest","score":0.9150000214576721},{"id":"https://openalex.org/keywords/objectivity","display_name":"objectivity","score":0.9679999947547913},{"id":"https://openalex.org/keywords/confidentiality","display_name":"confidentiality","score":0.8399999737739563},{"id":"https://openalex.org/keywords/professional-competence","display_name":"professional competence","score":0.8100000023841858},{"id":"https://openalex.org/keywords/professional-behavior","display_name":"professional conduct","score":0.8740000128746033},{"id":"https://openalex.org/keywords/business-ethics-courses","display_name":"business ethics courses","score":0.6209999918937683},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6060000061988831}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6011587381362915},{"id":"https://openalex.org/C2482559","wikidata":"https://www.wikidata.org/wiki/Q206330","display_name":"Objectivity (philosophy)","level":2,"score":0.5737103223800659},{"id":"https://openalex.org/C2778357065","wikidata":"https://www.wikidata.org/wiki/Q1165788","display_name":"Prudence","level":2,"score":0.5577902793884277},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.5335161089897156},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5186561942100525},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4132583737373352},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.38341468572616577},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.22796660661697388},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2232961654663086},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.1623726189136505},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.12598338723182678},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.11532318592071533},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.08184641599655151},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.18202/jamal.2010.08.7091","doi":"https://doi.org/10.18202/jamal.2010.08.7091","is_oa":true,"landing_page_url":"https://doi.org/10.18202/jamal.2010.08.7091","pdf_url":"https://jamal.ub.ac.id/index.php/jamal/article/download/121/120","source":{"id":"https://openalex.org/S4210168711","display_name":"Jurnal Akuntansi Multiparadigma","issn_l":"2086-7603","issn":["2086-7603","2089-5879"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj"],"host_organization":"https://openalex.org/P4310314997","host_organization_name":"Brawijaya University","host_organization_lineage":["https://openalex.org/P4310314997"],"host_organization_lineage_names":["Brawijaya University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Multiparadigma","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:97fd914f7a0545e9a82cbcf61760d0d8","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/97fd914f7a0545e9a82cbcf61760d0d8","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi Multiparadigma, Vol 1, Iss 2, Pp 53-67 (2010)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:ca8a88087d73435aa971282690cb4a1f","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/ca8a88087d73435aa971282690cb4a1f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi Multiparadigma, Vol 1, Iss 2, Pp 53-68 (2010)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.18202/jamal.2010.08.7091","doi":"https://doi.org/10.18202/jamal.2010.08.7091","is_oa":true,"landing_page_url":"https://doi.org/10.18202/jamal.2010.08.7091","pdf_url":"https://jamal.ub.ac.id/index.php/jamal/article/download/121/120","source":{"id":"https://openalex.org/S4210168711","display_name":"Jurnal Akuntansi Multiparadigma","issn_l":"2086-7603","issn":["2086-7603","2089-5879"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj"],"host_organization":"https://openalex.org/P4310314997","host_organization_name":"Brawijaya University","host_organization_lineage":["https://openalex.org/P4310314997"],"host_organization_lineage_names":["Brawijaya University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Multiparadigma","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","display_name":"Quality education","score":0.8278999924659729}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W149301828.pdf","grobid_xml":"https://content.openalex.org/works/W149301828.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W1883723733","https://openalex.org/W2154266502","https://openalex.org/W2246139997","https://openalex.org/W3215386710"],"related_works":["https://openalex.org/W6995518022","https://openalex.org/W2403249789","https://openalex.org/W2239243006","https://openalex.org/W1604885165","https://openalex.org/W2614020362","https://openalex.org/W3209107116","https://openalex.org/W2795812560","https://openalex.org/W4409462864","https://openalex.org/W3024605911","https://openalex.org/W4405659292"],"abstract_inverted_index":{"This":[0],"research":[1,63],"has":[2],"a":[3],"purpose":[4],"to":[5,29],"obtain":[6],"the":[7,11,17,45,91,95],"students\u2019":[8],"perception":[9],"on":[10,90],"ethics":[12,77],"of":[13,20],"accounting":[14,70,99],"lecturers":[15,71,100],"in":[16,44,94],"Accounting":[18],"Department":[19],"Brawijaya":[21],"University":[22],"Economic":[23],"Faculty.":[24],"Survey":[25],"method":[26],"was":[27,59],"conducted":[28],"125":[30],"respondents":[31],"by":[32],"using":[33,56],"purposive":[34],"sampling.":[35],"Respondents\u2019":[36],"criteria":[37],"are":[38,43,105],"active":[39],"S1":[40],"students":[41,67],"who":[42],"eighth":[46],"semester":[47],"and":[48,74,120],"have":[49,72,101],"taken":[50],"Business":[51],"Ethics":[52],"course.":[53],"Descriptive":[54],"analysis":[55],"frequency":[57],"test":[58],"also":[60],"conducted.":[61],"The":[62],"shows":[64],"that":[65,69,82],"most":[66],"state":[68],"gained":[73],"applied":[75],"eight":[76],"principles.":[78],"It":[79],"is":[80],"found":[81],"16,46%":[83],"very":[84],"much":[85],"agrees,":[86],"while":[87],"52,26%":[88],"agree":[89],"positive":[92],"statements":[93],"questionnaire.":[96],"Although":[97],"generally":[98],"good":[102],"ethics,":[103],"there":[104],"still":[106],"unethical":[107],"behaviours,":[108],"i.e.":[109],"Professions":[110],"Responsibility":[111],"(29,23%),":[112],"Public":[113],"Interest":[114],"(26,63%),":[115],"Objectivity":[116],"(10,39%),":[117],"Proffessional":[118],"Competence":[119],"Prudence":[121],"(3,9%),":[122],"Confidentiality":[123],"(14,29%),":[124],"Professional":[125],"Behaviour":[126],"(15,59%).":[127]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":3},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
