The Role of Idealism in Shaping Student Perceptions

Oct 13, 2025 by magicalceylontours.com 113 views

The Influence of Idealism, Relativism, Knowledge, and Love of Money on Student Perceptions of Accountant's Unethical Behavior

Introduction

In the world of accounting, ethical behavior is one of the crucial aspects that must be upheld by professionals. However, how is the perception of students on accountant's unethical behavior? This study aims to explore the influence of idealism, relativism, knowledge, and love of money on student perceptions of unethical behavior among accountants. The research was conducted using primary data obtained from a questionnaire distributed to students at the Faculty of Economics and Business, University of North Sumatra.

Methodology

This research population consists of student accounting programs at the Faculty of Economics and Business, University of North Sumatra. The sampling method used is purposive sampling, with a focus on students who have studied Auditing 1 courses and business and professional ethics, so as to produce a sample of 86 people. The data analysis techniques applied include data quality tests, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis tests.

Results

The results showed that partially, idealism and knowledge had a negative influence on student perceptions of accountant's unethical behavior. This means that the higher the level of idealism and students' knowledge about professional ethics, the lower their tendency to view unethical behavior as an acceptable thing. Meanwhile, relativism and love of money show a positive influence on student perceptions, which shows that those who are more relative and love money tend to be more tolerant of accountant's unethical behavior.

Simultaneously, idealism variables, relativism, knowledge, and love of money have a significant influence on student perceptions of accountant unethical behavior. This finding confirms the importance of ethical education and character development in shaping student attitudes towards professional behavior.

The Role of Idealism in Shaping Student Perceptions

Idealism is a view that emphasizes absolute values and moral principles. When students have strong idealism, they tend to hold on to the ethics and norms that have been taught, so as to reduce the possibility of accepting unethical behavior in the accounting profession. The effect of negative idealism on the perception of unethical behavior reflects the importance of instilling moral values from an early age.

The Impact of Relativism on Student Perceptions

Conversely, relativism - which sees ethics as something that depends on the context - often provides opportunities for individuals to justify unethical actions, as long as the action is considered appropriate in a particular context. Relativism can lead to a lack of clear moral guidelines, making it easier for individuals to engage in unethical behavior.

The Influence of Love of Money on Student Perceptions

Love of money (love of money) can also be a driver for individuals to take unethical actions. Students who are more focused on financial profits may consider unethical behavior as a valid way to achieve their goals. This finding highlights the importance of teaching students about the consequences of prioritizing financial gain over ethical behavior.

The Importance of Ethical Education in Shaping Student Attitudes

These findings illustrate the challenges faced by higher education in teaching professional ethics. Therefore, universities need to pay more attention to curriculum development that not only teaches technical aspects of accounting, but also instill ethical values and social responsibilities in students. Thus, it is hoped that young accountants can become a profession that is not only competent in their fields, but also upholds integrity and ethics in every aspect of their work.

Conclusion

In conclusion, this study highlights the importance of idealism, relativism, knowledge, and love of money in shaping student perceptions of accountant's unethical behavior. The findings suggest that universities need to prioritize ethical education and character development in their curriculum to produce accountants who are not only competent but also uphold integrity and ethics in their work.

Recommendations

Based on the findings of this study, the following recommendations are made:

Universities should prioritize ethical education and character development in their curriculum.
Accountancy programs should include courses that teach students about the importance of ethics and social responsibility.
Students should be encouraged to develop a strong sense of idealism and moral principles.
The role of relativism and love of money in shaping student perceptions should be taken into account when teaching professional ethics.

Limitations of the Study

This study has several limitations. Firstly, the sample size is relatively small, which may limit the generalizability of the findings. Secondly, the study only focuses on student perceptions of accountant's unethical behavior and does not explore other factors that may influence this perception.

Future Research Directions

Future research should aim to explore other factors that influence student perceptions of accountant's unethical behavior. Additionally, studies should be conducted to examine the impact of ethical education on student attitudes and behavior in the accounting profession.

References

[List of references cited in the study]

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Frequently Asked Questions (FAQs) about the Influence of Idealism, Relativism, Knowledge, and Love of Money on Student Perceptions of Accountant's Unethical Behavior

Q: What is the main objective of this study?

A: The main objective of this study is to explore the influence of idealism, relativism, knowledge, and love of money on student perceptions of accountant's unethical behavior.

Q: What is the significance of this study?

A: This study is significant because it highlights the importance of ethical education and character development in shaping student attitudes towards professional behavior. It also emphasizes the need for universities to prioritize ethical education in their curriculum.

Q: What is idealism, and how does it relate to student perceptions of accountant's unethical behavior?

A: Idealism is a view that emphasizes absolute values and moral principles. When students have strong idealism, they tend to hold on to the ethics and norms that have been taught, reducing the possibility of accepting unethical behavior in the accounting profession.

Q: What is relativism, and how does it influence student perceptions of accountant's unethical behavior?

A: Relativism is a view that sees ethics as something that depends on the context. This can lead to a lack of clear moral guidelines, making it easier for individuals to engage in unethical behavior.

Q: What is the role of knowledge in shaping student perceptions of accountant's unethical behavior?

A: Knowledge plays a significant role in shaping student perceptions of accountant's unethical behavior. Students with higher knowledge about professional ethics are less likely to view unethical behavior as an acceptable thing.

Q: What is the impact of love of money on student perceptions of accountant's unethical behavior?

A: Love of money can be a driver for individuals to take unethical actions. Students who are more focused on financial profits may consider unethical behavior as a valid way to achieve their goals.

Q: What are the implications of this study for universities and accountancy programs?

A: The study highlights the need for universities to prioritize ethical education and character development in their curriculum. Accountancy programs should include courses that teach students about the importance of ethics and social responsibility.

Q: What are the limitations of this study?

A: The study has several limitations, including a relatively small sample size and a focus on student perceptions of accountant's unethical behavior only.

Q: What are the future research directions for this study?

A: Future research should aim to explore other factors that influence student perceptions of accountant's unethical behavior. Studies should also be conducted to examine the impact of ethical education on student attitudes and behavior in the accounting profession.

Q: What are the practical implications of this study for the accounting profession?

A: The study highlights the importance of ethical behavior in the accounting profession. It emphasizes the need for accountants to uphold integrity and ethics in every aspect of their work.

Q: How can students develop a strong sense of idealism and moral principles?

A: Students can develop a strong sense of idealism and moral principles by being exposed to ethical education and character development in their curriculum. They should also be encouraged to engage in activities that promote social responsibility and community service.

Q: How can universities prioritize ethical education and character development in their curriculum?

A: Universities can prioritize ethical education and character development in their curriculum by incorporating courses that teach students about the importance of ethics and social responsibility. They should also provide opportunities for students to engage in activities that promote social responsibility and community service.