FAKTOR-FAKTOR YANG MEMPENGARUHI PENILAIAN MAHASISWA AKUNTANSI ATAS TINDAKAN AUDITOR DAN CORPORATE MANAGER DALAM SKANDAL KEUANGAN SERTA TINGKAT KETERTARIKAN BELAJAR DAN BERKARIR DI BIDANG AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi Universitas Diponegoro)

Abstract

ABSTRACT The purpose of this experiment is to investigate the reaction of accounting university student related with ethics crises which is happened that has broken the ethics code of accounting profession which they wanted to go to. Moreover, the experiment tested analyze the influence of ethics orientation, gender, age, knowledge about accounting profession and money scandal by accounting university student toward their evaluation toward auditor and corporate manager actions also its influence toward the attractiveness to study accounting and work at KAP as auditor. The experiment is empirical research with convenience sampling technique in the data collecting. The population of the research were accounting students of Accounting Departement of Diponegoro University which have taken auditing one. Sample which is used in their experiment is consist of 120 accounting students. Hypothesis testing use multiple regression. The result of research show that money scandal which is happened does not influence appreciation of accounting students toward the auditor and corporate manger actions and also does not influence the attractiveness of accounting students and the attractiveness to work at KAP as auditor from accounting students. The experiment make 24 hypothesis. From 24 hypothesis which is proposed, are concluded that only one hypothesis which can be accepted. Keywords: Idealism, relativism, the knowledge about scandal, the knowledge about accounting profession, demographic factors, opinion, study, carrier