The Ethical Perception Of Accounting Department Students: The Effect Of Human Character And Professional Perception As An Intervening Variable

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Mukhtaruddin , Yulia Saftiana , Muhammad Teguh Gantar , Umi Kalsum , Shohibul Imam


Perception as a process an individual selects, organizes, and interprets information inputs to create a meaningful decision. The people perception is built by the people behavior and indicated the human character. Human character is formed from the process of interaction and individual experience and some studies conducted on this concept show inconsistent results, therefore, there is need for re-examination. Therefore, this study investigated the influence of human characters on the perceptions of accounting students that intends to become an auditor using Professional Perception (PP) as an intervening variable. The indicators of human characters in this study include Moral Reasoning (MR) and Love of Money (LOM). MR is an attempt to solve a problem using sound logic while Love of Money is an individual's love of money. A saturated sample of 88 accounting students offering Auditing specialty was used as respondents.

The results of study found that Moral Reasoning and Love of Money have a significant effect on Personal Perception. Moral Reasoning and Love of Money have no a significant on Ethical Perception. Professional Perception has no a significant effect on Ethical Perception. These results indicate that Moral Reasoning and Love of Money as the influencing factors to build of the student perception about professional attitude as an auditors.

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