{"id":"https://openalex.org/W1883723733","doi":"https://doi.org/10.33312/ijar.208","title":"Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu","display_name":"Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W1883723733","doi":"https://doi.org/10.33312/ijar.208","mag":"1883723733"},"language":"id","primary_location":{"id":"mag:1883723733","doi":"https://doi.org/10.33312/ijar.208","is_oa":false,"landing_page_url":"https://ijar-iaikapd.or.id/index.php/ijar/article/view/208","pdf_url":null,"source":{"id":"https://openalex.org/S2764567528","display_name":"The Indonesian Journal of Accounting Research","issn_l":"2086-6887","issn":["2086-6887","2655-1748"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The Indonesian Journal of Accounting Research","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043196095","display_name":"Wiwik Utami","orcid":"https://orcid.org/0000-0002-2313-3346","observed_orcids":["https://orcid.org/0000-0002-2313-3346"]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wiwik Utami","raw_affiliation_strings":["Universitas Mercu BUana"],"raw_orcid":"https://orcid.org/0000-0002-2313-3346","affiliations":[{"raw_affiliation_string":"Universitas Mercu BUana","institution_ids":["https://openalex.org/I177671886"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023893614","display_name":"Titik Aryati","orcid":"https://orcid.org/0000-0003-2821-2067","observed_orcids":["https://orcid.org/0000-0003-2821-2067","https://orcid.org/0009-0009-0854-6968"]},"institutions":[{"id":"https://openalex.org/I147337026","display_name":"Universitas Trisakti","ror":"https://ror.org/019fnr381","country_code":"ID","type":"education","lineage":["https://openalex.org/I147337026"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Titik Aryati","raw_affiliation_strings":["Universitas trisakti"],"raw_orcid":"https://orcid.org/0000-0003-2821-2067","affiliations":[{"raw_affiliation_string":"Universitas trisakti","institution_ids":["https://openalex.org/I147337026"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5011128209","display_name":"Fitri Indriawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177671886","display_name":"Mercu Buana University","ror":"https://ror.org/00qjgk605","country_code":"ID","type":"education","lineage":["https://openalex.org/I177671886"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fitri Indriawati","raw_affiliation_strings":["Universitas Mercu BUana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Mercu BUana","institution_ids":["https://openalex.org/I177671886"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":1000000,"currency":"IDR","value_usd":65},"apc_paid":null,"fwci":2.9774,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.91779052,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"12","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.4668000042438507,"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"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.4668000042438507,"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":0.40380001068115234,"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/T13509","display_name":"Accounting and Financial Management","score":0.12210000306367874,"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/ethics-education","display_name":"ethics education","score":0.718999981880188},{"id":"https://openalex.org/keywords/financial-accounting-education","display_name":"financial accounting education","score":0.7860000133514404},{"id":"https://openalex.org/keywords/ethical-perception","display_name":"ethical perception","score":0.8709999918937683},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.8309999704360962},{"id":"https://openalex.org/keywords/accounting-curriculum","display_name":"accounting curriculum","score":0.7599999904632568},{"id":"https://openalex.org/keywords/enron-scandal","display_name":"Enron scandal","score":0.7739999890327454},{"id":"https://openalex.org/keywords/arthur-andersen","display_name":"Arthur Andersen","score":0.8199999928474426},{"id":"https://openalex.org/keywords/grade-point-average","display_name":"grade point average","score":0.7160000205039978},{"id":"https://openalex.org/keywords/good-governance","display_name":"good governance","score":0.5270000100135803},{"id":"https://openalex.org/keywords/moral-behavior","display_name":"moral behavior","score":0.5139999985694885}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.736183226108551},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5664804577827454},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.5270020365715027},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5049956440925598},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.42415809631347656},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3917519748210907},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.27943411469459534},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2754374146461487},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1883723733","doi":"https://doi.org/10.33312/ijar.208","is_oa":false,"landing_page_url":"https://ijar-iaikapd.or.id/index.php/ijar/article/view/208","pdf_url":null,"source":{"id":"https://openalex.org/S2764567528","display_name":"The Indonesian Journal of Accounting Research","issn_l":"2086-6887","issn":["2086-6887","2655-1748"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The Indonesian Journal of Accounting Research","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Quality education","score":0.9235000014305115,"id":"https://metadata.un.org/sdg/4"}],"study_designs":[{"display_name":"Clinical Trial","id":"https://openalex.org/study-designs/clinical-trial"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2160840780","https://openalex.org/W3048029097","https://openalex.org/W2726318373","https://openalex.org/W2885094879","https://openalex.org/W4402171074","https://openalex.org/W2239243006","https://openalex.org/W1604885165","https://openalex.org/W4385608119","https://openalex.org/W2795812560","https://openalex.org/W2892754801"],"abstract_inverted_index":{"This":[0],"study":[1],"investigates":[2],"whether":[3],"integrating":[4,137],"ethical":[5,14,53,67,100,108,118,138,147,157,189],"issues":[6,68,101,119,139,158,190],"in":[7,39,102,120,140,159,191],"financial":[8,86,103,121,141,160],"accounting":[9,25,37,47,104,122,142,161,180,192],"course":[10,105,123,143,162],"will":[11],"improve":[12],"student's":[13,107,131],"perception.":[15,109,133,148],"The":[16],"collapse":[17],"of":[18,23,36,85,174,188],"Enron":[19],"and":[20,42,52,124,163],"the":[21,34,83,168,171,186],"conviction":[22],"its":[24],"firm,":[26],"Arthur":[27],"Andersen,":[28],"has":[29],"raised":[30],"a":[31,91],"concerns":[32],"about":[33],"role":[35],"education":[38],"developing":[40],"etichal":[41],"moral":[43],"behavior":[44],"among":[45],"undergraduate":[46],"students.":[48],"Students":[49],"learn":[50],"ethics":[51,132],"profession":[54],"usually":[55],"either":[56],"from":[57,61],"auditing":[58],"courses":[59],"or":[60],"cases":[62],"related":[63,72],"to":[64,73],"auditing.":[65,74],"However,":[66,149],"are":[69],"not":[70,145],"always":[71],"Ethical":[75],"problems":[76],"can":[77,182],"occur":[78],"at":[79],"any":[80],"stage":[81],"during":[82],"preparation":[84],"statements.":[87],"Using":[88],"quasi":[89],"experiment,":[90],"posttest-only":[92],"control":[93],"group":[94],"design,":[95],"we":[96,112],"examine":[97],"wheter":[98],"loading":[99,156],"influence":[106],"In":[110],"addition,":[111],"also":[113],"test":[114,151],"wether":[115],"interaction":[116,154],"between":[117,155],"student":[125,164],"GPA":[126,165],"(Grade":[127],"Point":[128],"Average)":[129],"influences":[130,167],"We":[134],"find":[135],"that":[136,153,179],"does":[144],"affect":[146],"our":[150],"show":[152],"significantly":[166],"student's.":[169],"Considering":[170],"current":[172],"climate":[173],"good":[175],"governance,":[176],"I":[177],"argue":[178],"educators":[181],"no":[183],"longer":[184],"postpone":[185],"integration":[187],"curriculum.":[193]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}