Electronic Resource
DETERMINANTS OF STUDENT ETHICAL BEHAVIOR: A STUDY ON ISLAMIC ACCOUNTING EDUCATION AND STUDENT RELIGIOSITY
"This study aims to analyze the impact of Islamic accounting education and the
level of religiosity on ethical behavior. All variables were measured using
questionnaire instrument which were distributed to 53 undergraduate
students majoring in Islamic accounting located in Java. The hypotheses were
tested using multiple regression analysis. The results shows that Islamic
accounting education has a positive impact on ethical behavior represented in
their daily life. Hoewever, the religiosity level does not affect ethical behavior.
The implication of the study the importance of integrating religious values into
learning. The values of Islam are universal, such as honesty, trustworthiness,
professionalism, and can be applied to individuals from any religious
background. In addition, these values must be internalized. As a result religion
is not just ritual worship, but also has an impact on social piety."
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