ETIKA BISNIS DAN PROFESI

SAP 2
REVIEW ARTIKEL INTERNASIONAL DAN NASIONAL

NAMA DOSEN : Dr. Dra. Gayatrl, M Si., Ak.,CA.,ACPA

Oleh:
Kelompok 6
1. Putu Candrastuti Putri 1981621001
2. Putu Candra Krisnadayanti 1981621002
3. I Dewa Gde Agung Winata 1981621018
4. I Made Pradnyana Paradila 1981621021

PROGRAM STUDI MAGISTER AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS UDAYANA
DENPASAR
2021
 REVIEW ARTIKEL INTERNASIONAL
SAP 2

Judul : Developing and Measuring the Impact of an Accounting Ethics Course that is
Based on the Moral Philosophy of Adam Smith
Penulis : Daniel P. Sorensen, Scott E. Miller dan Kevin L. Cabe
Sumber : Springer Science, Business Media Dordrecht 2015

1. Fenomena/Latar Belakang Masalah

Kegagalan etika akuntansi telah menjadi berita utama dan merugikan investor
miliaran dolar. Perbaikan penalaran etis dan perilaku akuntan telah menjadi perhatian
utama bagi profesi akuntansi dan pendidikan tinggi di bidang akuntansi. Beberapa peneliti
telah mengusulkan etika kebajikan sebagai kerangka moral yang sesuai untuk akuntansi.
Akuntan memainkan peran penting dalam masyarakat dan dalam ekonomi kapitalis. Peran
menyiapkan dan mengaudit laporan keuangan menempatkan akuntan dan auditor pada
posisi kepercayaan publik. Investor, kreditor, pelanggan, karyawan, dan regulator
mengandalkan informasi akuntansi yang dipublikasikan untuk membuat keputusan
ekonomi yang terinformasi. Tetapi akuntan sering gagal untuk berperilaku etis dan
terkadang mengkhianati kepercayaan publik dengan cara yang spektakuler, merugikan
investor miliaran dolar dan mengguncang fondasi pasar modal Oleh karena itu, analisis
dampak pendidikan etika pada mahasiswa akuntansi tepat waktu dan terjamin.
Konflik yang melekat menarik bagi akuntan yang seharusnya memberikan audit
independen terhadap klien yang mempekerjakan dan membayar biaya audit. Nilai-nilai
profesional dalam profesi akuntansi memburuk sejak tahun 1980. Tekanan kompetitif
untuk menghasilkan pendapatan dan pertumbuhan yang kuat dari jasa non-audit, terutama
konsultasi manajemen, menciptakan konflik kepentingan bagi perusahaan akuntansi. Di
satu sisi, perusahaan ingin menghasilkan pertumbuhan yang menguntungkan dan di sisi
lain, diharapkan untuk membela klien ketika mengambil posisi akuntansi yang meragukan
dalam laporan keuangan.
The Sarbanes – OxleyAct of 2002 (SOX) disahkan oleh Kongres Amerika Serikat
untuk membantu mengurangi penyalahgunaan pelaporan keuangan (Sarbanes – Oxley Act
 of 2002 ). Namun, aturan tidak cukup untuk praktik akuntansi yang baik. Pengesahan SOX,
meskipun memiliki beberapa efek positif pada perilaku perusahaan, tidak sepenuhnya
mencegah perilaku yang dipertanyakan oleh para pelaku korporasi. Penerapan SOX
mengurangi beberapa biaya agensi yang dikeluarkan oleh perusahaan di sektor manufaktur
dalam lingkungan pasca-SOX. Di sisi lain, banyak skandal akuntansi telah terjadi terlepas
dari aturan yang, setidaknya di atas kertas, harus mencegah perilaku tidak etis.
Mengingat pentingnya perilaku etis yang berkaitan dengan pelaporan laba akuntansi,
fakultas akuntansi program di perguruan tinggi dan universitas memiliki minat yang kuat
dalam menemukan cara paling efektif untuk meningkatkan kemampuan penalaran moral
siswa. Sebagian, reputasi program akuntansi bergantung pada perilaku etis lulusannya.
2. Rumusan Masalah
Berdasarkan uraian fenomena tersebut maka rumusan masalah penelitian ini adalah
jenis intervensi Pendidikan etika akuntansi apa yang paling efektif. Apakah etika kebajikan
adalah platform yang efektif untuk mengajarkan etika akuntansi di kalangan siswa. Untuk
memberikan wawasan tentang dampak pilihan teori etika terhadap efektivitas pelatihan
bagi akuntan, penelitian ini menguji apakah intervensi pendidikan etika yang didasarkan
pada etika kebajikan Smithian efektif dalam meningkatkan penalaran moral mahasiswa
akuntansi.
3. Tujuan Penelitian
Penelitian ini mendukung proposisi bahwa konsep-konsep yang terkandung dalam
etika kebajikan Smithian dapat memberikan kontribusi terhadap intervensi pendidikan
etika akuntansi yang efektif. Namun, penelitian lebih lanjut diperlukan untuk menentukan
konsep apa yang harus dimasukkan untuk meningkatkan penalaran moral mahasiswa
akuntansi pasca konvensional.
4. Landasan Teori
Sebagian besar penelitian dalam pendidikan etika di berbagai profesi telah berpusat
pada teori fungsi moral yang dikembangkan oleh Kohlberg dan Rest. Komponen yang
diperlukan bagi individu untuk berperilaku moral adalah kepekaan moral, moral penilaian,
motivasi moral, dan karakter moral. kombinasi kepekaan moral, penilaian moral, motivasi
moral, dan karakter moral akan mengarah pada tindakan moral. Oleh karena itu, ada
hubungan yang kompleks antara penilaian moral dan perilaku moral, dan peningkatan
 penilaian moral saja tidak akan menjamin perilaku moral. Namun, penilaian moral yang
tepat merupakan elemen penting agar perilaku moral terjadi.
5. Hipotesis Penelitian
Hipotesis penelitian ini adalah sebagai berikut:
a) H1: Ada penurunan yang signifikan dalam ketergantungan pada faktor
kepentingan pribadi dalam pengambilan keputusan moral.
b) H2: Ada peningkatan yang signifikan dalam ketergantungan pada faktor post-
konvensional dalam pengambilan keputusan moral.
c) H3: Ada peningkatan yang signifikan dalam pengambilan keputusan moral, yang
diukur dengan subskala N2 dari DIT-2.
6. Metodologi Penelitian
Penelitian ini menggunkan desain eksperimental ukuran berulang untuk menguji
hipotesis penelitian. Desain kuasi eksperimental melibatkan tes awal, perlakuan, dan tes
akhir, dan penggunaan kelompok eksperimen dan kelompok kontrol. Kelompok
eksperimen terdiri dari mahasiswa akuntansi yang menghadiri kursus tiga jam kredit yang
berdiri sendiri dalam etika akuntansi di sebuah universitas swasta di US Midwest. Peneliti
telah menggunakan berbagai desain penelitian untuk menilai efektivitas intervensi
pendidikan etika. Memeriksa satu set dari 55 studi intervensi pendidikan yang melibatkan
penggunaan DIT, mencatat bahwa sembilan studi menggunakan desain eksperimental pre-
test-post-test klasik dengan penugasan acak subjek ke kelompok eksperimen dan kontrol.
Penelitian ini menggunakan instrumen DIT-2 yang dikembangkan oleh Rest et al.
Instrumen ini dirancang untuk mengukur CMD individu menggunakan skenario etis yang
bersifat umum. Instrumen yang dihasilkan antara lain data skor minat pribadi,
mempertahankan norma, dan skor pasca-konvensional. CMD diukur menggunakan skor
minat pribadi dan skor pasca-konvensional (atau P-score). Penurunan skor minat pribadi
mewakili peningkatan CMD (yaitu, subjek bergantung pada tingkat yang lebih rendah pada
mode penalaran moral yang kurang berkembang) dan peningkatan skor pasca-konvensional
mewakili peningkatan dalam CMD (yaitu, subjek meningkatkan / nya ketergantungan pada
tingkat penalaran moral yang lebih tinggi).
7. Hasil dan Kesimpulan Penelitian
Hasil statistik deskriptif menunjukkan skor norma mempertahankan rata-rata
kelompok eksperimen adalah 45,71 pada DIT-2 pre-test dan 50,78 pada post-test.
Kelompok kontrol memiliki norma pemeliharaan yang sama tinggi dengan rata-rata 41,52
untuk pra-tes DIT-2, 46,85 untuk post-tes DIT2. Rata-rata skor norma mempertahankan
adalah 32,93 dengan ukuran sampel 1333 dan standar deviasi 13,59. Tampak jelas bahwa
orientasi norma pemeliharaan pada sampel yang diteliti dalam penelitian ini jauh lebih
tinggi dibandingkan mahasiswa junior pada umumnya. Ada beberapa kemungkinan
penjelasan untuk ini. Pertama, mata pelajaran dalam penelitian ini adalah jurusan
akuntansi. Kedua, subjek dalam penelitian ini adalah orang dewasa yang bekerja sebagai
lawan dari siswa tradisional. Ketiga, subjek dalam penelitian ini mungkin memiliki
ortodoksi agama yang kuat karena latar belakang pribadi dan pendidikan. Kombinasi satu
atau beberapa faktor ini dapat membantu menjelaskan orientasi norma pemeliharaan yang
kuat dari populasi yang diteliti dalam penelitian ini.
Penelitian ini memberikan wawasan mengenai dampak intervensi pendidikan etika
akuntansi yang didasarkan pada filosofi moral AdamSmith. Hasil memberikan dukungan
parsial untuk hipotesis bahwa intervensi semacam itu dapat berdampak positif terhadap
minat pribadi mahasiswa akuntansi dan skor N2, tetapi tidak mendukung hipotesis bahwa
intervensi tersebut akan secara signifikan mempengaruhi penalaran moral pasca-
konvensional. Ini adalah studi pertama yang meneliti pertanyaan spesifik tentang efek pada
mahasiswa akuntansi dari intervensi pendidikan etika akuntansi yang didasarkan pada
filosofi moral Adam Smith dan studi pertama untuk menguji secara empiris dampak dari
pendidikan etika akuntansi berbasis etika kebajikan intervensi pada mahasiswa akuntansi.
 REVIEW ARTIKEL NASIONAL

Judul : Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis
Mahasiswa Profesi Akuntansi dengan Kepercayaan Diri
Penulis : Ayu Listya Adriani Sidartha dan I Ketut Sujana
Sumber : E-Jurnal Akuntansi, Vol. 30 No. 8 (2020): 2138-2151

1. Fenomena/Latar Belakang Masalah

Bidang profesi akuntansi tidak luput dari pelanggaran dan kecurangan yang
menimbulkan krisis etika, ini disebabkan karena kurangnya perhatian terhadap nilai-nilai
profesional, obyektivitas dan kepentingan publik sehingga perilaku etis akuntan menjadi
krisis kepercayaan
Salah satu permasalahan profesi akuntan adalah kasus Garuda Indonesia. Pusat
Pembinaan Profesi Keuangan Kementerian Keuangan (PPPK Kemenkeu) menemukan
pelanggaran yang dilakukan oleh Akuntan Publik (AP) atau auditor Kantor Akuntan
Publik (KAP) yang melakukan audit terhadap PT Garuda Indonesia Tbk dimana hal itu
memengaruhi opini laporan auditor independen. Selain itu, KAP dianggap belum
menerapkan sistem pengendalian mutu secara optimal terkait konsultasi dengan pihak
eksternal. Oleh karena itu, Kementerian Keuangan menjatuhkan sanksi pembekuan izin
selama 12 bulan kepada AP Kasner Sirumapea dan KAP Tanubrata, Sutanto, Fahmi,
Bambang & Rekan.
Masih banyak terdapat kasus pelanggaran kode etik profesi akuntansi. Seharusnya
kasus pelanggaran etika tidak terjadi apabila setiap akuntan mempunyai pengetahuan,
pemahaman dan kemampuan untuk menerapkan nilai-nilai moral dan etika secara
memadai dalam pelaksanaan pekerjaannya. Dari berbagai kasus yang telah terjadi, dapat
disimpulkan betapa pentingnya pendidikan etika kepada mahasiswa karena pendidikan
etika dan profesionalisme dalam bidang akuntansi dipandang sebagai salah satu cara untuk
mengatasi krisis etika profesi.
2. Rumusan Masalah
Berdasarkan uraian fenomena tersebut maka rumusan masalah penelitian ini adalah
Apakah teori moral kognitif dapat dikaitkan dengan perilaku etis dan Apakah faktor
idealisme, kecerdasan emosional, etika dan kepercayaan diri memengaruhi perilaku etis.
3. Tujuan Penelitian
Penelitian ini bertujuan untuk mengetahui pengaruh idealisme, kecerdasan emosional
dan etika pada persepsi etis mahasiswa profesi akuntansi mengenai perilaku etis akuntan
dengan kepercayaan diri sebagai pemoderasi.
4. Landasan Teori
Teori moral kognitif membahas tentang proses pengambilan keputusan manusia yang
berpandangan bahwa perkembangan moral merupakan dasar dari perilaku etis. Kohlberg
(1971) mengkategorikan respon yang dimunculkan ke dalam enam tahap yang berbeda.
Keenam tahap tersebut dibagi kedaalam tiga tingkatan: pre- conventional, conventional,
post-conventional. Akuntan sebagai suatu profesi pada tahapan tertinggi dalam teori moral
kognitif yaitu post-conventional akan menunjukkan kematangan moral yang tinggi, hal ini
dikarenakan tingkat pemahaman mengenai aturan dan hukum yang berlaku sudah
mendalam. Kematangan moral menjadi dasar dan pertimbangan akuntan dalam merancang
tanggapan dan sikap terhadap isu-isu etis serta dilema etis yang dihadapi (Fan et al., 2013).
Pemahaman aturan dan moralitas yang tinggi diharapkan menurunkan perilaku tidak etis
dan kecurangan akuntansi yang dilakukan. Faktor-faktor yang memengaruhi terjadinya
perilaku etis dalam penelitian ini menggunakan variabel idealisme, kecerdasan emosional,
etika dan kepercayaan diri sebagai variabel pemoderasi.
5. Hipotesis Penelitian
Adapun hipotesis dalam penelitian ini adalah sebagai berikut :
H1: Idealisme berpengaruh positif pada persepsi etis mahasiswa profesi akuntansi
mengenai perilaku etis akuntan.
H2: Kecerdasan emosional berpengaruh positif pada persepsi etis mahasiswa profesi
akuntansi mengenai perilaku etis akuntan.
H3: Etika berpengaruh positif pada persepsi etis mahasiswa profesi akuntansi mengenai
perilaku etis akuntan.
 H4: Kepercayaan diri memperkuat pengaruh idealisme pada persepsi etis mahasiswa
profesi akuntansi mengenai perilaku etis akuntan.
H5:Kepercayaan diri memperkuat pengaruh kecerdasan emosional pada persepsi etis
mahasiswa profesi akuntansi mengenai perilaku etis akuntan.
6. Metodologi Penelitian
Penelitian ini dilakukan pada mahasiswa Program Pendidikan Profesi Akuntansi
(PPAk) di Fakultas Ekonomi dan Bisnis Universitas Udayana. Obyek pada penelitian ini
adalah persepsi mahasiswa PPAk di Fakultas Ekonomi dan Bisnis Universitas Udayana.
Mahasiswa PPAk dipilih karena telah menempuh semua mata kuliah dan sudah menjurus
ke profesi akuntansi yang dimana PPAk menyiapkan akuntan profesional yang unggul,
mandiri dan berbudaya di kawasan Asia Tenggara tahun 2020.
Populasi dalam penelitian ini adalah mahasiswa Program Pendidikan Profesi
Akuntansi (PPAk) angkatan 2019 Fakultas Ekonomi dan Bisnis, Universitas Udayana.
Teknik penentuan sampel pada penelitian ini adalah dengan menggunakan menggunakan
simple random sampling. Jadi, jumlah sampel yang akan diteliti adalah sebanyak 40 orang.
Teknik analisis yang digunakan adalah teknik analisis regresi moderasi untuk
menguji variabel moderasi, dimana MRA merupakan aplikasi khusus regresi yang dalam
persamaan regresinya mengandung unsur interaksi perkalian dua atau lebih variabel
independen (Lie, 2009). Variabel moderating yaitu kepercayaan diri mempengaruhi
hubungan langsung antara variabel independen idealisme, kecerdasan emosional dan etika
dengan variabel dependen yaitu persepsi mahasiswa akuntansi mengenai perilaku etis
akuntan
7. Hasil dan Kesimpulan Penelitian
Analisis statistik deskriptif yaitu analisis yang menguraikan tentang faktor-faktor
yang berpengaruh pada persepsi etis mahasiswa yang terjadi dilapangan untuk memperoleh
gambaran yang jelas dan objektif tentang hasil penelitian. Variabel persepsi etis mahasiswa
profesi akuntansi memiliki nilai minimum sebesar 5.00 dan nilai maksimum sebesar 10.00
dengan nilai rata-rata sejumlah 7.600. Nilai standar deviasi pada variabel persepsi etis
mahasiswa profesi akuntansi mengenai perilaku etis akuntan (Y) sebesar 1.49872. Statistik
deskriptif dalam penelitian ini menunjukkan rata-rata skor jawaban variabel Y lebih besar
dari standar deviasi yang artinya sebaran data berdistribusi normal, sehingga dapat
disimpulkan dari 40 responden sebagian besar menyetujui pertanyaan- pertanyaan yang
diajukan dalam kuesioner yang berarti mahasiswa profesi akuntansi memiliki persepsi etis
mengenai perilaku etis akuntan.
Hasil statistik deskriptif dalam penelitian ini menunjukkan rata-rata skor jawaban
variabel lebih besar dari standar deviasi yang artinya sebaran data berdistribusi normal,
dapat disimpulkan dari 40 responden sebagian besar menyetujui pertanyaan-pertanyaan
yang diajukan dalam kuesioner yang berarti mahasiswa profesi akuntansi memilki tingkat
Idealisme (X1), Kecerdasan Emosional (X2), Etika (X3) dan Kepercayaan diri (Z) yang
baik sehingga mampu berperilaku etis.
Hasil analisis regresi berganda menunjukkan signifikansi seluruh variabel memiliki
nilai kurang dari 0,05 yang berarti bahwa terdapat pengaruh yang signifikan pada seluruh
variabel bebas terhadap variabel terikat. Hasil Analisis Regresi Moderasi terhadap variabel
Idealisme (X1), Kecerdasan Emosional (X2) dan Etika (X3) memiliki nilai koefisien β
positif dengan tingkat signifikansi sebesar 0,001 lebih kecil dari alpha (0,05). Hasil
pengujian tersebut menyatakan bahwa idealism, kecerdasan emosional dan Etika bernilai
positif dan berpengaruh signifikan terhadap persepsi etis mahasiswa profesi akuntansi
mengenai perilaku etis akuntan. Variabel interaksi (X1.Z), (X2.Z) dan (X3.Z) memiliki nilai
koefisien positif dengan tingkat signifikansi lebih kecil dari alpha (0,05). Hasil pengujian
tersebut menyatakan bahwa kepercayaan diri mampu memperkuat pengaruh idealism,
kecerdasan emosional dan etika pada persepsi etis mahasiswa profesi akuntansi mengenai
perilaku etis akuntan.
Hasil uji memberikan hasil dimana diperoleh besarnya adjusted R2 (koefisien
determinasi yang telah disesuaikan) pada Tabel 3 adalah 0,801. Ini berarti variasi persepsi
etis dapat dipengaruhi secara signifikan oleh variabel idealisme, kecerdasan emosional,
eetika, kepercayaan diri, interaksi X1.Z, interaksi X2.Z dan interaksi X3.Z sebesar 80,1%
sedangkan sisanya sebesar 19,9% dijelaskan oleh faktor-faktor lain yang tidak dijelaskan
dalam penelitian ini.
Hasil uji Koefisien determinasi (R2) memberikan hasil dimana diperoleh besarnya
adjusted R2 (koefisien determinasi yang telah disesuaikan) adalah 0,801. Ini berarti variasi
persepsi etis dapat dipengaruhi secara signifikan oleh variabel idealisme, kecerdasan
emosional, eetika, kepercayaan diri, interaksi X1.Z, interaksi X2.Z dan interaksi X3.Z
sebesar 80,1% sedangkan sisanya sebesar 19,9% dijelaskan oleh faktor-faktor lain yang
tidak dijelaskan dalam penelitian ini.
Teori moral kognitif menjelaskan bahwa penalaran moral merupakan landasan
berperilaku etis. Seseorang mahasiswa dengan idealisme, kecerdasan emosional, etika dan
kepercayaan diri yang tinggi akan dapat berperilaku etis sesuai dengan prinsip-prinsip
moral yang berlaku.
Hasil penelitian ini diharapkan mampu memberikan implikasi pada pihak kampus
guna untuk tetap meningkatkan sistem pendidikan yang ada di PPAk Fakultas Ekonomi
dan Bisnis, Universitas Udayana, yang dimana tidak hanya berfokus pada ilmu namun juga
menekankan pentingnya kepribadian yang dimiliki seseorang meliputi nilai etika, kejujuran
dan tanggung jawab sehingga mampu menghasilkan lulusan yang berkompeten dan siap
bekerja, serta meminimalisir berbagai kasus kecurangan yang melibatkan profesi akuntan.
J Bus Ethics
DOI 10.1007/s10551-015-2656-7
Developing and Measuring the Impact of an Accounting Ethics
Course that is Based on the Moral Philosophy of Adam Smith
Daniel P. Sorensen1 • Scott E. Miller2 • Kevin L. Cabe3
Received: 5 September 2014 / Accepted: 12 April 2015
 Springer Science+Business Media Dordrecht 2015
Abstract Accounting ethics failures have seized headli-
nes and cost investors billions of dollars. Improvement of
the ethical reasoning and behavior of accountants has be-
come a key concern for the accounting profession and for
higher education in accounting. Researchers have asked a
number of questions, including what type of accounting
ethics education intervention would be most effective for
accounting students. Some researchers have proposed vir-
tue ethics as an appropriate moral framework for ac-
counting. This research tested whether Smithian virtue
ethics training, based on Adam Smith’s ‘‘The Theory of
Moral Sentiments’’ (1790/1976), is effective in improving
accounting student’s cognitive moral development (CMD).
This research used a pre-test, treatment, post-test, quasi-
experimental design utilizing the Defining Issues Test 2
(DIT-2) instrument to measure students’ CMD. Analysis of
DIT-2 gain scores did show a significant improvement in
subjects’ personal interest scores and a significant im-
provement in an overall measure of CMD, the DIT N2
index, whereas their DIT-2 post-conventional scores did
not improve significantly. This research supports the
proposition that the concepts contained in Smithian virtue
ethics can contribute to an effective accounting ethics
education intervention. However, further research is re-
quired to determine what concepts should be included to
improve accounting students’ post-conventional moral
reasoning.
& Daniel P. Sorensen
daniel.sorensen@oc.edu
1
Oklahoma Christian University, Edmond, OK, USA
2
Edinboro University, Edinboro, PA, USA
3
Indiana Wesleyan University, Marion, IN, USA
Keywords Accounting
Ethics
Business education

Adam Smith
Introduction
Accountants play a critical role in our society and in our
capitalist economy. The role of preparing and auditing fi-
nancial statements places accountants and auditors in a
position of public trust. Investors, creditors, customers,
employees, and regulators rely on published accounting
information to make informed economic decisions. Nichols
and Wahlen (2004) confirm the strong link between ac-
counting earnings and stock returns and note that this ex-
plains why ‘‘investors, managers, boards of directors,
analysts, the financial press, auditors, securities regulators,
and others place so much importance on accounting earn-
ings’’ (p. 285).
But accountants have often failed to behave ethically
and have sometimes betrayed the public trust in spectacular
fashion, costing investors billions of dollars and shaking
the foundations of our capital markets (Turner 2006; Sutton
2002). Turner (2006) recounted the string of scandals that
began in 2001, resulting in a loss of confidence in the
capital markets and catastrophic losses for investors. Wyatt
(2004) observed that, in the 1990s, the accounting firms’
‘‘focus on professionalism diminished, and the focus on
revenue growth and increased profitability sharpened’’ and
that ‘‘greed became a force to contend with in the ac-
counting firms’’ (p. 49). Therefore, an analysis of the im-
pact of ethics education on accounting students is timely
and warranted.
Accountancy is a profession (Olazabal and Almer 2001).
The American Assembly (2003), a conference of leaders
from industry, academia, and government agencies,
123

described auditors as ‘‘gatekeepers whose primary alle-
giance must be to the public’’ (p. 5). Duska and Duska
(2003) noted the characteristics that qualify it as a profes-
sion, including ‘‘a standard of conduct governing the rela-
tionship of the practitioner with clients, colleagues and the
public’’ and ‘‘an acceptance of social responsibility inherent
in an occupation endowed with the public interest’’ (p. 66).
Cheffers and Pakaluk (2005) described the professionalism
of the accountant in terms of self-regulation, supplying a
disinterested service, and being essentially ethical in his or
her work and outlook. They noted that the ‘‘entire orienta-
tion and outlook of a professional has to be marked by a
recognition of the priority, in particular, of ethical consid-
erations over monetary benefit’’ (p. 92).1
Moore et al. (2006) claim that there is an inherent conflict
of interest for accountants who are supposed to provide an
independent audit of the client who hires them and pays their
audit fees. Zeff (2003) indicated that professional values
within the accounting profession were deteriorating as early
as 1980. Competitive pressures to generate revenue and the
strong growth of non-audit services, especially management
consulting, created conflicts of interest for the accounting
firms. On the one hand the firms wanted to generate prof-
itable growth and on the other hand, they were expected to
stand up to clients when they took questionable accounting
positions in their financial statements. Merino (2006) ob-
served ‘‘business scandals at the end of both the 19th and
20th centuries….increased demand for accountants and led
to calls for educators to instill in students an understanding
of the profession’s moral obligations’’ (pp. 363–364).
The Sarbanes–Oxley Act of 2002 (SOX) was passed by the
United States Congress to help reduce financial reporting
abuses (Sarbanes–Oxley Act of 2002). However, rules are not
sufficient for the good practice of accounting (Cheffers and
Pakaluk 2005). The passage of SOX, while having some
positive effect on corporate behavior, does not fully prevent
questionable behavior by corporate actors. For example,
Miller (2010) notes that the implementation of SOX mitigated
some agency costs incurred by firms in the manufacturing
sector in a post-SOX environment. On the other hand, many of
the accounting scandals have occurred in spite of rules which,
on paper at least, should have prevented the unethical behavior
(Jennings 2004).
Given the importance of ethical behavior as it relates to
reporting accounting earnings, faculty at accounting
1 Most research in ethics education in the various professions
Chief Justice Warren Burger wrote that the accounting profession in
general and the auditing profession in particular have an essential role
to play in the capital markets. ‘‘This special function owes ultimate
allegiance to the corporation’s creditors, stockholders, as well as to
the investing public. This ‘public watchdog’ function demands….-
complete fidelity to the public trust’’ (United States v. Arthur Young
& Co. et al., U.S. Supreme Court, No 82-687 [52 U.S.L.W.4355
(U.S., Mar. 21,1984)]).
123
D. P. Sorensen et al.
programs in colleges and universities have a strong interest
in discovering the most effective ways to improve the
moral reasoning capabilities of their students. In part, the
reputation of accounting programs depends on the ethical
behavior of their graduates.
Ethical failures in the accounting profession have caused
researchers to ask a number of questions: how does the
moral development of accountants and accounting students
compare to those in other professions or other majors
(Armstrong 1987; Ponemon 1990; Icerman et al. 1991;
Jeffrey 1993; Lampe and Finn 1994; Cohen et al. 1998;
Bailey et al. 2010)? Can ethics be taught to accounting
students (Ponemon 1993; Cheffers and Pakaluk 2005)?
What role should ethics play in the accounting curriculum
(Loeb 1988; Langenderfer and Rockness 1989; Hurtt and
Thomas 2008)? What types of accounting ethics education
interventions are most effective (Armstrong 1993; Welton
et al. 1994; Green and Weber 1997; Wilhelm and Czy-
zewski 2006)? This research focused on the latter question.
No previous study has tested whether virtue ethics is an
effective platform for teaching accounting ethics among
students. In order to provide insight into the impact that
choice of ethical theory has on the effectiveness of training
for accountants, this research examined whether ethics
education interventions that are based on Smithian virtue
ethics are effective in improving accounting students’
moral reasoning.
The remainder of this paper is organized as follows. The
next section provides an outline of Kohlberg’s (1958)
theory of cognitive moral development (CMD), Rest’s
(1986) Four Component Model (FCM) of moral function-
ing, and a review of research in the area of accounting
ethics education. The third section presents the research
methodology, including the experimental design, the hy-
pothesis statements, the data collection process, the data
analysis methods, the accounting ethics course employed,
and the sample population. The fourth section presents the
results of the experiment and the fifth section discusses
factors that influenced the results and implications for ac-
counting ethics education practices.
Literature Review
Moral Functioning and the Four Component Model
has been centered on theories of moral functioning devel-
oped by Kohlberg and Rest (Rest and Narvaez 1994; Be-
beau 2002; Dellaportas 2006). Rest (1986) identified a
FCM of moral functioning (see Fig. 1). Per Rest, each of
these components is necessary for an individual to behave
morally. The four components are moral sensitivity, moral
Developing and Measuring the Impact of an Accounting Ethics…
•
•
•
•
•
Fig. 1 The relationship of Kohlberg’s stages of cognitive moral development (CMD) to Rest’s Four Component Model of moral functioning
judgment, moral motivation, and moral character (Rest
et al. 1999, p. 101). According to Rest (1986) a combina-
tion of moral sensitivity, moral judgment, moral motiva-
tion, and moral character will lead to moral actions. Hence,
there is a complex relationship between moral judgment
and moral behavior, and improving moral judgment alone
will not guarantee moral behavior. However, proper moral
judgment is a necessary element for moral behavior to
occur.
Cognitive Moral Development
CMD theory focuses on component two of the FCM, i.e.,
moral judgment. CMD theory explores the process by
which individuals progress from lower to higher levels of
moral judgment. Kohlberg developed a seminal theory
about the process of CMD, which is summarized by Green
and Weber (1997). According to Kohlberg there are three
levels of moral development: pre-conventional, conven-
tional, and post-conventional (see Table 1). Research
indicates that the majority of the adult population will not
move past the conventional stages without a significant
intervention (Dellaportas 2006).
Rest (1979) built upon Kohlberg’s theory of CMD to
develop an instrument to measure an individual’s cognitive
moral capacity. This instrument is known as the Defining
Issues Test (DIT). The DIT presents the subject with a
series of ethical dilemmas, ranking a person’s preference
for alternatives, known as ‘‘items of consideration’’ as
factors in resolving the dilemmas. The items for consid-
eration are selected to correspond to Kohlberg’s stages of
moral development. The result of the test is a ‘‘P’’ (post-
conventional) score. Higher use of principled reasoning per
Kohlberg’s scale results in higher P-scores (Dellaportas
2006). The DIT has been validated and used extensively to
measure moral reasoning ability in a number of profes-
sional settings (e.g., Bebeau 2002) and has been used in a
large number of studies for the measurement of CMD from
its inception in 1979 (e.g., Armstrong 1987; Ponemon
1992; Lampe and Finn 1992; Earley and Kelly 2004).
Rest et al. (1999) reviewed 20 years of DIT-related
ethics research and performed a factor analysis on a
mega-sample of DIT results (N = 45,856). They deter-
mined that there were three factors: ‘‘personal interest’’
factor (loading on stages 2 and 3 of Kohlberg’s CMD),
‘‘maintaining norms’’ factor (loading on stage 4), and
‘‘post-conventional’’ factor (loading on stages 5 and 6).
These three factors or schemas formed the core of what
Rest et al. (1999) described as a ‘‘neo-Kohlbergian’’ ap-
proach and are used on the new, revised DIT-2 test.
Hence, under the neo-Kohlbergian scale, as individuals
mature in their CMD they move sequentially from the
123

Table 1 Kohlberg’s stages of cognitive moral development and the levels and schemas of the DIT and DIT-2
Kohlbergian stages of cognitive moral development DIT
Kohlbergian levels (1958, 1981)
(1) Punishment and obedience orientation Pre-conventional level
(2) Personal satisfaction orientation
(3) Interpersonal reciprocity orientation Conventional level
(4) Law and order orientation
(5) Social-contract legalistic orientation Post-conventional level
(6) Universal ethical principle orientation
lower ‘‘personal interest’’ schema to the ‘‘maintaining
norms’’ schema and then to the higher ‘‘post-conven-
tional’’ schema. The move from a lower schema to a
higher schema represents an improvement in CMD.
Hence, an ethics education intervention would be con-
sidered successful if it helped students move to higher
levels of the neo-Kohlbergian scale, i.e., from the per-
sonal interest schema to the maintaining norms schema
and/or from the maintaining norms schema to the post-
conventional schema. The Kohlbergian stages and the
neo-Kohlbergian schemas are illustrated in Table 1.
Cognitive Moral Development of Accounts
and Students of Accountancy
Researchers have performed a number of studies to examine
the ethical reasoning development of accountants and/or
accounting students. These research studies provide impor-
tant insights into ethical development within the accounting
profession and insights into how accounting educators
should approach accounting ethics education. Several stud-
ies compare the level of moral reasoning of accounting
students with the moral reasoning of students from business
and other majors with mixed results (St. Pierre et al. 1990;
Icerman et al. 1991; Jeffrey 1993; Snodgrass and Behling
1996; Cohen et al. 1998; Bailey et al. 2010).
Bailey et al. (2010) reviewed 23 articles or working
papers that report DIT P-scores of accounting students.
The average P-scores ranged from 31 to 44. The median
score of the studies is 38. Only 5 of the 23 studies report
an average higher than 40. Bailey Scott and Thoma ex-
plained that a P-score of 40 represents the average for
adults in general. They concluded ‘‘accounting students
enter the workforce without having achieved the moral
reasoning level of their peers in other disciplines’’ (p. 12).
However, the literature provides a mixed picture of the
CMD of accounting students relative to other majors. But
the meta-analysis by Bailey et al. (2010) as well as a study
by Ponemon and Glazer (1990) lends credence to the idea
that improvement in accounting ethics education is
desirable.
123
D. P. Sorensen et al.
DIT-2
Neo-Kohlbergian schemas (Rest et al. 1999)
[Not measured on DIT-2]
Personal interest schema
Maintaining norms schema
Post-conventional schema
Accounting Ethics Education Interventions
A number of studies examined the impact of accounting ethics
interventions on students of accountancy (Hiltebeitel and
Jones 1991, 1992; Armstrong 1993; Ponemon 1993; Welton
et al. 1994; Lampe 1996; Green and Weber 1997; Earley and
Kelly 2004; Dellaportas 2006; Wilhelm and Czyzewski 2006;
Mayhew and Murphy 2009; Welton and Guffey 2009).
Studies on the effectiveness of accounting ethics education
interventions have used various measuring tools and various
types of interventions. The studies indicate that accounting
ethics educational interventions for accountants have
achieved mixed but generally modestly positive results. Most
of these studies are based on whether subjects had been ex-
posed to an ethics intervention, or whether the intervention is
delivered as a component of an accounting class or as a stand-
alone class. A few have studied the effectiveness of specific
types of interventions (e.g., Welton et al. 1994; Green and
Weber 1997; McCarthy 1997; Ponemon 1993).
Ponemon (1993) examined ethics interventions that
were included in a one-semester auditing course of un-
dergraduate and graduate students. The ethics training was
based on the framework suggested by Langenderfer and
Rockness (1989). Ponemon administered the DIT before
and after the training to measure the impact on students’
moral reasoning. No significant improvement was found. In
addition, in order to test students’ ethical behavior, the
author observed the students in a ‘‘free-rider’’ experiment
based on a game theory known as the prisoner’s dilemma.2
Earley and Kelly (2004) described an educational in-
tervention that was adopted in an undergraduate auditing
2
The prisoner’s dilemma provides a framework for understanding
how individuals balance cooperation and competition. It refers to a
situation where two crime suspects are individually given a set of
choices that will affect both themselves and another suspect. The
choices are designed so that the individual will achieve the best
outcome for himself and the worst outcome for the other suspect if he
betrays the other suspect, while the other suspect cooperates with the
police. The individual will achieve a less desirable outcome, and the
same outcome as the other suspect, if he cooperates with the other
suspect, while the other suspect cooperates as well. The subject will
achieve the least desirable outcome if he cooperates, but the other
suspect betrays him.
Developing and Measuring the Impact of an Accounting Ethics…
course. Students’ moral reasoning was assessed at the be-
ginning and at the end of the course to see if the inter-
ventions improved the students’ scores. The authors found
that the results of the accounting ethics education inter-
vention were not significantly altered by the intervening
event of the Enron scandal.
The literature suggests that accounting ethics education
interventions may improve the moral reasoning of ac-
counting students, although the results are mixed. Studies
have tested the effects of certain types of interventions, but
have not tested the impact that choice of ethical theory can
have on the effectiveness of accounting ethics
interventions.
Accounting Ethics Education and Ethical Theory
Accounting ethics education interventions can be based on
various ethical theories and perspectives, such as natural
law, virtue ethics, deontology, utilitarianism, and corporate
social responsibility. Some accounting ethics education
interventions are based on a ‘‘mixed’’ model, such as those
in Texas as required by the State Board of Accountancy
(Hurtt and Thomas 2008). But are all of these theories and
perspectives equally appropriate and effective for teaching
ethics to students of accountancy?
There is significant conflict and confusion about ethical
theories. Toulmin (1981) discussed this problem as he re-
lated his experience with a national commission made up
of scientists, lawyers, and theologians. The commission
members, experts in their respective fields, were able to
come to a consensus on detailed ethical recommendations
most of the time, but were often in strong disagreement
about the underlying principles. There was a large degree
of agreement about ethical intuitions, but wide disagree-
ment about underlying ethical principles. Rest et al. (1999)
noted, ‘‘[p]hilosophers over the centuries have proposed
many visions for a society based on moral ideals. Different
ideals have been proposed (e.g., utilitarian, social contract,
virtue based, feminist, casuist, religious ideals), and they
have many different starting points, elements, and as-
sumptions’’ (p. 41).
Several authors have called for accounting ethics
education to be based on virtue ethics (Mintz 1995; Jen-
nings 2004; Mele 2005; Cheffers and Pakaluk 2005),
however, no studies have tested the effectiveness of such
virtue-based ethics interventions using the various mea-
suring tools available (e.g., DIT-2).
Virtue Ethics
Hanley (2009) describes teleological approaches to ethics
that deal with the ‘‘natural and intended end of human
beings’’ (p. 183). Virtue ethics is concerned with
identifying characteristics that are in harmony with the
purpose of a human being (e.g., Aristotle 1976). Cheffers
and Pakaluk (2005) wrote that virtue ethics ‘‘considers
what good traits of character a person should have, in order
to be a good human being. It studies and classifies these
traits, and then it regards an action as good or bad, de-
pending upon whether it is the sort of action that would be
done by someone having those good traits’’ (p. 66). Hanley
noted, ‘‘[v]irtue ethicists focus on evaluating characters and
the specific virtues and vices that contribute to the com-
position of good and bad characters’’ (p. 53). He contrasted
virtue ethics with the other principle ethical theories,
consequentialism and deontology. Pincoffs (1986) defined
virtues and vices as ‘‘dispositional properties that provide
grounds for preference or for avoidance of persons’’ (p.
79). McCloskey (2008) described virtue ethics as the oldest
stream of ethical thought. The ancient Greeks focused on
traits of character as the subject of ethics (Pence 1993).
Plato (1955) and Aristotle (1976) developed and analyzed
the cardinal virtues of courage, temperance, wisdom, and
justice. In the thirteen century, Aquinas (1274/1952) syn-
thesized Aristotelian and Christian thought. He added the
‘‘theological’’ virtues of faith, hope, and love to the car-
dinal virtues. McCloskey described Adam Smith as ‘‘the
last of the former virtue ethicists,’’ noting that virtue ethics
fell out of favor in the late eighteenth century with the
emergence of Kantianism and utilitarianism. However,
virtue ethics has re-emerged in academic circles in the mid-
twentieth century, with the work of Anscombe (1958) and
MacIntyre (2007) (see also Pence 1993; McCloskey 2008).
Virtue ethics has been suggested as an appropriate ethic
theory framework for education and practice in many
professional fields, including business (Mintz 1996),
engineering (Harris Jr 2008), social work (Pullen-Sansfa-
con 2010), youth work (Bessant 2009), sports coaching
(Hardman et al. 2010), teaching (Higgins 2010), nursing
(Vanlaere and Gastmans 2007), psychiatry (Radden and
Sadler 2008), and the military (Wortel and Bosch 2011).
Virtue Ethics and the Accounting Profession
Mintz (1995), Jennings (2004), Mele (2005), and Cheffers
and Pakaluk (2005) recommended virtue ethics as most
appropriate for accounting and recommended that virtue
ethics be the basis for accounting ethics education. Mintz
(1995) described virtue theory based on the work of Pin-
coffs (1986) and how it relates to the field of accounting.
Virtues are dispositional properties that provide grounds
for preference for (or avoidance of) persons (Pincoffs
1986). Mintz indicated that accounting professionals
should have both technical and moral expertise. Technical
rules can never be a complete guide in all the situations that
will face an accountant. Ethical conflict occurs when duties
123

Table 2 Comparison of DIT-2
DIT-2 neo-Kohlbergian schemas
schemas to key virtues from
(Rest and Narvaez 1994; Rest et al. 1999)
theory of moral sentiments
(TMS) Personal interest schema
Maintaining norms schema
Post-conventional schema
toward one group are inconsistent with their duties to an-
other group or their own self-interest.
Cheffers and Pakaluk (2005) discussed several ethical
frameworks: consequentialism, Kantianism, and virtue
ethics, recommending virtue ethics as the most suitable
ethical framework for accounting. They described a virtue
as a characteristic that enables a person to carry out a task
well. The virtues of an accountant are those traits that
enable the practitioner to carry out the unique tasks of
accountancy with excellence; such virtues include inde-
pendence, due diligence, sense of public interest, objec-
tivity, and integrity. Cheffers and Pakaluk indicated that
these virtues provide the idealizations or principles that
should guide the ethical reasoning and conduct of the ac-
countant. They noted that the professional standards of
accounting themselves appeal to these ‘‘virtues’’ as stan-
dards for correct action.
Although researchers have recommended virtue ethics
as the appropriate ethical framework for pedagogy and
practice in accountancy, the impact of accounting ethics
education interventions that are based on a virtue ethics
framework has not been tested. Other researchers have
suggested that the moral philosophy of Adam Smith may
be particularly germane to modern commercial society
(Halteman 2003; Hanley 2009) and to the accounting
profession (Keller 2007).
The Virtue Ethics of Adam Smith
Adam Smith (b.1723–d.1790) in ‘‘The Theory of Moral
Sentiments’’ (TMSs; Smith 1790/1976) provided an im-
portant ethical framework. Smith is well known to most
students of business as the ‘‘father of the capitalistic free-
market economy’’ (Duska and Duska 2003, p. 67). His
most famous work is ‘‘An Inquiry into the Nature and
Causes of the Wealth of Nations’’ (WN) (Smith 1776/1952)
which expounded upon the workings of free-market
economies and is the first great treatise on the capitalist
economic system. However, Smith’s first important work,
the one which first made him famous, is ‘‘The Theory of
Moral Sentiments’’ (TMS; Smith 1790/1976). Today TMS
is largely neglected and little understood (Werhune 2000;
Stovall et al. 2004). McCloskey (2008) noted that Smith’s
moral philosophy is based on virtue ethics, a strain of
ethical thought that mysteriously disappeared from
123
D. P. Sorensen et al.
TMS key moral virtues
(Smith 1790/1976; Stovall et al. 2004)
Prudence (self-interest)
Justice
Benevolence
academic circles around the end of the eighteenth century
and reappeared in the middle of the twentieth century.
Hanley (2009) described Smith’s moral philosophy as
virtue ethics in which Smith conceived of the ‘‘discrete
virtues as targeted responses to the various discrete chal-
lenges posed by commercial corruption’’ (p. 93). Smith’s
ethics framework, based on reason, natural law, and virtue
ethics, may prove valuable for training accounting students
(Table 2).
Research Method
This research explored the question of whether an ac-
counting ethics education intervention that is based on
Smithian virtue ethics will significantly improve the moral
reasoning of undergraduate accounting students. In order to
test the research hypotheses, a repeated-measures ex-
perimental design was employed. The quasi-experimental
design involved a pre-test, a treatment, and a post-test, and
the use of an experimental group and a control group. The
experimental group consisted of accounting students who
attended a stand-alone three credit-hour course in ac-
counting ethics at a private university in the US Midwest.
The content of the course was based on the moral phi-
losophy of Adam Smith as presented in TMS (1790/1976).
The course emphasized the Smithian concepts of sympa-
thy, the impartial spectator, and also the key virtues of
prudence, justice, benevolence, and self-command. The
course also involved analysis and discussion of selected
accounting cases. These cases provided students the op-
portunity to apply Smithian ethics to ethical dilemmas in
an accounting context. The control group consisted of ac-
counting students at the same university who did not attend
the accounting ethics course.
Researchers have used a variety of research designs to
assess the effectiveness of ethics education interventions.
Rest (1986) examined a set of 55 education intervention
studies involving use of the DIT, noting that nine studies
used a classical pre-test–post-test experimental design with
random assignment of subjects to the experimental and
control groups. There have been 28 studies, which used a
quasi-experimental pre-test–post-test design without random
assignment of subjects to the experimental and control
groups. Eighteen studies either had a post-test only or no
Developing and Measuring the Impact of an Accounting Ethics…
control group. Campbell and Stanley (1963) recommended
the classical experimental design as ideal, but observed that
random assignment of subjects is often impossible in a live
academic setting. They indicated that a quasi-experimental
pre-test–post-test design with an experimental group and a
control group addresses the primary threats to internal va-
lidity of history, maturation, testing, and instrumentation.
This research used the DIT-2 instrument developed by
Rest et al. (1999). This instrument was designed to measure
an individual’s CMD using ethical scenarios of a general
nature. The instrument produced, among other data a
‘‘personal interest’’ score, a ‘‘maintaining norms’’, and a
‘‘post-conventional score.’’ CMD was measured using the
personal interest score and the post-conventional score (or
‘‘P-score’’). A reduction in the personal interest score
represented improvement in CMD (i.e., subject relies to a
lesser degree on a less developed mode of moral reasoning)
and an increase in the post-conventional score represented
improvement in CMD (i.e., subject increases his/her re-
liance on the higher levels of moral reasoning).
Hence the two research questions were (1) whether an
accounting ethics education intervention based on Smithian
virtue ethics significantly decreases accounting students’
personal interest scores on the DIT-2, and (2) whether an
accounting ethics education intervention based on Smithian
virtue ethics significantly increases accounting students’
post-conventional scores on the DIT-2. The null hypothesis
statements to test each of these questions are as follows:
Ho1 There are no significant decreases in reliance on
personal interest factors in moral decision-making, as
measured by the personal interest subscale of the DIT-2,
between students who completed the accounting ethics
intervention based on Smithian virtue ethics and those who
did not complete the intervention.
Ho2 There are no significant increases in reliance on
post-conventional factors in moral decision-making, as
measured by the post-conventional subscale of the DIT-2,
between students who completed the accounting ethics
intervention based on Smithian virtue ethics and those who
did not complete the intervention.
Based on the results of the tests of hypotheses Ho1 and
Ho2, the research was extended to include the DIT-2 N2
index, which is a summary index of an individuals’ CMD
which measures the extent to which the subject prioritizes
post-conventional factors and the extent to which the
subject rates personal interest factors lower than post-
conventional factors. The additional hypothesis statement
is as follows:
Ho3 There are no significant increases in moral decision-
making, as measured by the N2 subscale of the DIT-2,
between students who completed the accounting ethics
intervention based on Smithian virtue ethics and those who
did not complete the intervention.
The statistical significance of the research was calcu-
lated using an analysis of gain scores (post-test minus pre-
test) and an analysis of covariance (ANCOVA) with pre-
test scores as the covariate, as suggested by Campbell and
Stanley (1963) and Wright (2006). Finally, the effective-
ness of the intervention was also measured by calculating
the effect size.
The Course
The experimental group received a treatment in the form of
an accounting ethics education intervention. The 5-week3
accounting ethics course was based the moral philosophy
of Adam Smith as presented in his work ‘‘The Theory of
Moral Sentiments’’ (Smith 1790/1976) and utilized ac-
counting case studies.
The accounting ethics course was delivered in an online
format via Blackboard software.4 Online delivery helped
to ensure the consistency of the material presented to the
course participants (Schonfeld 2005).
The students were assigned readings from the original
text of the sixth edition of Smith’s TMS (1790/1976). The
readings from TMS were organized into the following
topics: (1) why be ethical? (2) Sympathy. (3) The impartial
spectator. (4) Prudence. (5) Justice. (6) Benevolence. (7)
Self-command. The students were also required to read key
portions of the AICPA Code of Professional Conduct.
Strong readers and visual learners were most likely to ex-
perience the most benefit from readings in an online course
(Schonfeld 2005).
Recorded lectures on the readings were included in the
accounting ethics course. This element was included both
to ensure that Smith’s ideas were presented in a manner
that is accessible to twenty-first century students and also
to reinforce the ideas the students encountered in the ori-
ginal text. The language used in TMS is typical of writings
of the British Enlightenment in the eighteenth century. This
3
This duration is within the 4–12 week minimum and maximum
course durations associated with effective ethics interventions (Rest
1986).
4
Two different instructors facilitated the course. In order to test for
differences between the two instructor groups, descriptive statistics
were prepared and statistical tests were completed comparing the two
groups. Using paired sample t tests of pre-test versus post-test scores,
the same items were statistically significant for each instructor group
as for both groups combined. The exception was the pre-test versus
post-test DIT-2 N2 score for the smaller of the instructor groups,
which was not statistically significant (p = .124) due to the smaller
sample size. Additionally, using independent samples t tests, there
were no statistically significant differences between the gains scores
of the two instructor groups.
123

was probably a different writing style than most of the
students were used to reading. The recorded lectures were
also included to ensure that non-visual learners are not
disadvantaged by the online delivery of the course
(Schonfeld 2005).
In accordance with research on effective ethics educa-
tion interventions generally, and accounting ethics educa-
tion interventions specifically, the course included analysis
and discussion of accounting-related cases (Rest 1986;
Mintz 1995; Huff and Frey 2005; Dellaportas 2006). In-
teraction among the students and between the students and
the instructor was achieved by requiring student par-
ticipation in online threaded discussions. For each threaded
discussion topic, students were required to contribute a
minimum of one high-quality direct response to the in-
structor’s question and two high-quality responses to the
comments of other students.
In accordance with research on effective ethics educa-
tion interventions, the course required students to write
reflection papers. These papers provided the opportunity
for students to think deeply about ethical principles and
how they apply to the students’ professional and personal
lives (Rest 1986; Mintz 2006; Van Hise and Massey 2010;
Pullen-Sansfacon 2010).
Results
Data Collection
The experiment was conducted at a mid-sized private
university in the US Midwest in a live academic setting.
The subjects were non-traditional5 undergraduate ac-
counting students. The university uses a cohort system for
the adult degree completion program. Each cohort con-
sisted of between 9 and 13 students. Students in the cohorts
that were used in the experimental group and in the control
group were all juniors and seniors (Table 3).
Descriptive Statistics
The demographics of the experimental group and control
group are presented in Table 4. The experimental and
control groups are similar in terms of average age, gender
(predominantly female), and race (predominantly Cau-
casian) and political orientation.
Table 5 presents descriptive statistics for the pre-test
scores for both the experimental and control groups. Pre-
5
In this case, non-traditional means that the students were working-
age adults (average age of 36.5 for the experimental group and
34.2 years for the control group) who were completing their
bachelor’s degrees in accounting.
123
D. P. Sorensen et al.
test scores for each of the indices for both instruments
appear to be similar for the experimental and control
groups with the possible exception of the DIT-2 main-
taining norms score (average of 45.71 vs. 41.52), the DIT-2
post-conventional score (average of 26.94 vs. 31.27), and
the DIT-2 N2 score (average of 26.94 vs. 31.84).
Dimitrov and Rumrill (2003) and Wright (2006) rec-
ommended that, for pre-test-treatment-post-test quasi-ex-
perimental research designs, with subjects that are not
randomly assigned to the experimental and control groups,
it can be useful to report both ANCOVA (with pre-test
score as the covariate) and analysis of gain scores. The
ANCOVA provides insight into whether the average gain,
after partialling out the pre-score is significantly different
for the experimental and control groups. Analysis of gain
scores addresses the question of the whether the average
gain score is significantly different between the ex-
perimental and control groups (Wright 2006). Accordingly,
this research employed two types of tests: tests that used
post-test scores as the dependent variable and tests that
used gain scores (post-test minus pre-test) as the dependent
variable. ANCOVA was used to compare the post-test
scores of the experimental group to the control group.
Paired samples t tests examined the gain scores for the
experimental group and for the control group. Then t tests
were performed to compare the average gain scores of the
experimental group to those of the control group.
Analysis of Covariance
Mertler and Vannatta (2010) explained ‘‘analysis of co-
variance is an extension of analysis of variance where main
effects and interactions are assessed after the effects of
another concomitant variable have been removed’’ (pp.
93–94). In the analysis of DIT-2 results, the dependent
variable was the post-test score, the independent variable
(between-subjects) factor was group (experimental vs.
control), and the covariate was the pre-test score. Levene’s
test assesses the hypothesis that the samples come from
populations with different variances (Mertler and Vannatta
2010). For the covariance test of each index (personal in-
terest, maintaining norms, post-conventional, and N2
scores), the assumption of equality of error variances was
tested using Levene’s test, and assumption of homogeneity
of regression slopes was tested calculating an F-statistic for
the interaction between the independent variable, group
and the covariate, pre-test. None of the results were sig-
nificant, indicating that the assumptions were not violated.
The key F-statistic for assessing the effect of the treat-
ment is the Group statistic and the related statistical sig-
nificance p factor. The ANCOVA tests indicate that the
strongest difference between the experimental group and
the control group was in the personal interest score
Developing and Measuring the Impact of an Accounting Ethics…

Table 3 Subjects and sample sizes

Time periods Enrolled Dropped the Removed by DIT-2 DIT-2 sample
course validity checks

Experimental group 18 October 2012–16 January 2013 55 4 2 49

Control group 29 November 2012–16 January 2013 N/A N/A 1 33

Table 4 Descriptive
Variables Entire sample Control Experimental
statistics—experimental and
control groups—demographics N % N % N %

Totals 82 33 49
Age
20–29 20 24.4 10 30.3 10 20.4
30–39 38 46.3 15 45.4 23 46.9
40–49 19 23.2 6 18.2 13 26.6
50–59 4 4.9 2 6.1 2 4.1
60–69 1 1.2 0 0 1 2.0
Gender
Male 16 19.5 5 15.2 11 22.4
Female 66 80.5 28 84.8 38 77.6
Race
Caucasian 69 84.2 28 84.9 41 83.7
African American 8 9.8 4 12.1 4 8.2
Asian or Pacific Islander 2 2.4 1 3.0 1 2.0
Hispanic 1 1.2 0 0 1 2.0
Other 2 2.4 0 0 2 4.1
Conservative/liberal (pre-test)
Very liberal 3 3.7 0 0 3 6.1
Somewhat liberal 16 19.5 5 15.2 11 22.5
Neither liberal nor conservative 20 24.4 6 18.2 14 28.6
Somewhat conservative 26 31.7 11 33.3 15 30.6
Very conservative 17 20.7 11 33.3 6 12.2

Table 5 Descriptive
Index Mean Minimum Maximum Standard deviation
statistics—pre-test scores on
key indices Experimental group
Personal interest score 22.57 0 50 10.50
Maintaining norms score 45.71 22 78 12.20
Post-conventional score 26.94 8 52 11.73
N2 score 26.94 4 55 11.92
Control group
Personal interest score 21.82 6 54 12.64
Maintaining norms score 41.52 26 60 9.15
Post-conventional score 31.27 8 54 12.80
N2 score 31.84 3.8 53.9 14.94

(F = 2.074, p = .154) and in the N2 score (F = 2.166, post-conventional score (F = .673, p = .415) were clearly
p = .145). The differences between the groups for the insignificant. None of the results achieved statistical sig-
maintaining norms score (F = .276, p = .601) and the nificance at an a level of .05. Based on the ANCOVA with

123

pre-test scores as a covariate, null hypotheses Ho1, Ho2,
and Ho3 are not rejected.
Paired Samples t Tests
Aron et al. (2008) recommended the paired samples t test
as a hypothesis testing procedure that can be used when
each subject in the sample is measured twice. SPSS was
used to calculate the gain scores (post-test minus pre-test)
for each index for the experimental group and for the
control group. The paired samples t test uses the t-scores
from the t-distribution to determine if the change score for
the sample is statistically significantly different than zero,
i.e., there was a significant change.
As shown in Table 6 the paired samples t tests showed
several statistically significant results with an a level of .05.
In the experimental group, there was a significant reduction
in personal interest score in the experimental group (t =
-3.77, p \ .000). There was also a significant increase in
maintaining norms score in the experimental group
(t = 2.657, p = .011). Finally, there was a significant in-
crease in N2 score in the experimental group (t = 3.876,
p \ .000). Most of the changes in the control group were
statistically insignificant. However, interestingly, the
change in the maintaining norms score for the control
group was statistically significant (t = 2.691, p = .011). It
is possible that this change represents a reversion to the
mean for this population. It should be noted that the post-
test average maintaining norms score for the control group
of 46.85 is similar to the pre-test average maintaining
norms score for the experimental group of 45.71. Based on
paired samples t tests, null hypothesis Ho2 is not rejected.
However, based on these tests, null hypotheses Ho1 and
Ho3 are rejected.
Independent Samples t Tests on Gain Scores
Independent samples t tests use t scores from the t-distri-
bution to determine if there is a statistically significant
difference between the means of two populations (Aron
et al. 2008). For purposes of assessing the DIT-2 results in
this experiment, the sample means were the average
change score for the experimental group and for the control
group (Table 7).
The change (reduction) to the personal interest score
was greater for the experimental group than for the control
group. The difference was not statistically significant with
an a level of .05 level using two-tailed tests (t = 1.772,
p = .080).6 The maintaining norms scores increased by
6
The t test is statistically significant using a one-tailed test
(p = .040). Directional tests of significance are warranted in this
case because the research question is whether the personal interest
123
D. P. Sorensen et al.
similar amounts for both the experimental and control
groups (5.06 vs. 5.33). However, it should be noted that the
post-test maintaining norms score for the experimental
group was higher than the post-test maintaining norms
score for the control group. The post-test maintaining
norms score for the control group was similar to the pre-
test maintaining norms score for the experimental group.
The change in the control group’s maintaining norms score
between the pre-test and the post-test could be attributed to
a reversion to the mean for the population of non-tradi-
tional accounting students at the university. The post-
conventional score improved slightly for the experimental
group and declined for the control group. The difference in
the change scores was not statistically significant
(t = 1.479, p = .143). The N2 score increased by 5.98 for
the experimental group and had very little change for the
control group (?.50). The difference in the change scores
between the experimental group and the control group was
statistically significant at an a level of .05 (t = 2.06,
p = .043). Based on the t tests of gain scores, null hy-
pothesis Ho2 was not rejected. However, based on a one-
tailed t test of gain scores Ho1 was rejected. Null hy-
pothesis Ho3 was also rejected based on one-tailed and
two-tailed t tests of gain scores.
Summary of DIT-2 Results
As mentioned previously in this chapter, Dimitrov and
Rumrill (2003) and Wright (2006) recommended that, with
a quasi-experimental research design such as the one used
in this research, it can be useful to report both ANCOVA
(with pre-test score as the covariate) and analysis of gain
scores. The two types of analysis address two related but
different questions. The ANCOVA examines whether the
average gain, after partialling out the pre-test score is
significantly different for the experimental and control
groups. The analysis of gain scores examines whether the
average gain score is different for the two groups.
The null hypothesis Ho1 for the DIT-2 personal interest
score is partially rejected. The hypothesis is not rejected by
the results of the ANCOVA, but is rejected by the results of
the paired samples t test for the experimental group and by
results of the independent samples t test on gain scores. For
the DIT-2 personal interest index there was a statistically
significant gain score in the experimental group (post-test
vs. pre-test) and the difference in the average gain score
between the experimental and control groups for the per-
sonal interest index was also statistically significant.
Footnote 6 continued
scores decreased after the treatment, not whether they increased or
decreased after the treatment (Aron et al. 2008).
Developing and Measuring the Impact of an Accounting Ethics…

Table 6 Paired samples t test—

Index Mean score (standard deviation) Average gain score t (two-tailed p)
personal interest, maintaining
norms, post-conventional, and Pre-test Post-test
N2 scores—experimental group
and control group Experimental group [N = 49] [N = 49]
Personal interest score [1] 22.57 (10.50) 16.86 (9.78) -5.71 -3.770 (\.000)*
Maintaining norms score 45.71 (12.20) 50.78 (13.63) 5.07 2.657 (.011)*
Post-conventional score 26.94 (11.73) 28.24 (12.92) 1.30 0.750 (.457)
N2 score 26.94 (11.92) 32.92 (13.07) 5.98 3.876 (\.000)*
Control group [N = 33] [N = 33]
Personal interest score [1] 21.82 (12.64) 20.12 (13.76) -1.70 -1.295 (.204)
Maintaining norms score 41.52 (9.15) 46.85 (13.29) 5.33 2.691 (.011)*
Post-conventional score 31.27 (12.80) 28.49 (12.21) -2.78 -1.285 (.208)
N2 score 31.84 (14.94) 32.34 (14.15) 0.50 0.217 (.829)
[1] The t test used the square root of the personal interest scores
* Significant at an a level of .05

Table 7 Independent samples

Index Mean score (standard deviation) t p (two-tailed)
t test on gain scores—DIT-2
personal interest, maintaining Experimental Control
norms, post-conventional, and [N = 49] [N = 33]
N2 scores—experimental versus
control group Personal interest score -5.71 (9.92) -1.70 (10.27) -1.772 .080*
Maintaining norms score 5.07 (13.34) 5.33 (11.39) -0.096 .924
Post-conventional score 1.30 (12.18) -2.78 (12.46) 1.479 .143
N2 score 5.98 (10.80) .50 (13.19) 2.060 .043**
* One-tailed test is significant at a level of .05 (p = .040), ** significant at an a level of .05

The null hypothesis Ho2 for the DIT-2 post-conventional
score is not rejected.
The null hypothesis Ho3 for the DIT-2 N2 score is
partially rejected. The null hypothesis is not rejected by the
results of the ANCOVA, but is rejected by the results of the
independent samples t test and by results of the indepen-
dent samples t test on gain scores. For the DIT-2 N2 index,
there was a statistically significant gain score in the ex-
perimental group (post-test vs. pre-test) and the difference
in the average gain score between the experimental and
control groups was also statistically significant.
The intervention did not have a statistically significant
impact on the subjects’ post-conventional moral reasoning,
but achieved mixed results on the subjects’ DIT-2 personal
interest scores and on subjects’ DIT-2 N2 scores.
Calculation of Effect Sizes
Aron et al. (2008) indicate that it is often desirable to know
not only whether a result is statistically significant, but also
how large the effect is. Researchers are increasingly in-
cluding reports of effect size in their work as an indication
of the practical significance of their findings (see also,
Urdan 2010). The effect size is a standardized measure of
the effect of an experimental treatment, such as the stan-
dardized difference between two means. Cohen’s d is an
effect size measure that is used in connection comparisons
of population means, such as a t test (Cohen 1988). Cohen
(1988) established the following effect size conventions for
mean differences: an effect size of 0.20 is small, an effect
size of .50 is medium, and an effect size of .80 is large.7 In
this research, Cohen’s d was calculated for those tests
where statistical significance had been established by hy-
pothesis testing. Accordingly, Cohen’s d was calculated for
null hypothesis Ho1, relating to the reduction of DIT-2
personal interest scores and for null hypothesis Ho3, re-
lating to the increase of DIT-2 N2 scores.
7
Cohen (1988) established effect size conventions based on the
effects found in a large number of empirical studies. A small effect
size, where d = 0.2, means that normally distributed populations of
the same size and variability will have an overlap of about 85 %. This
equates to the average difference in height between 15- and 16-year
old girls. A medium effect size of 0.5 means an overlap between the
populations of about 67 %. This is about the average difference in
height between 14- and 18-year old girls. A large effect size of 0.8
means an overlap in populations of approximately 53 %. It corre-
sponds to the average difference in heights between 13- and 16-year
old girls.

123

The effect size calculations for the reduction of DIT-2
personal interest scores found small–medium effect sizes.
Cohen’s d for the paired samples t test on the experimental
group gain score was -0.57 (medium effect size) and
Cohen’s d for the independent samples t test comparing the
gain scores of the experimental group to the control group
was -0.40 (small–medium effect size).
The effect size calculations for the increase in DIT N2
scores found medium effect sizes. Cohen’s d for the paired
samples t test on the experimental group gain score was
0.55 (medium effect size) and Cohen’s d for the indepen-
dent samples t test comparing the gain scores of the ex-
perimental group to the control group was 0.46 (medium
effect size).
Discussion
This research provides some evidence that the accounting
ethics education intervention was associated with a
beneficial impact on subjects’ pre-conventional scores, and
on their N2 scores, although there was little evidence of a
positive impact on subjects’ post-conventional moral rea-
soning. This research did provide a number of potentially
valuable insights. First, the research highlighted some im-
portant characteristics of the CMD of a significant con-
stituency of a number of private colleges and universities—
i.e., non-traditional accounting students. Second, this re-
search has identified some potential benefits of Smith’s
(1790/1976) concepts of ethics, in particular the sympathy
principle and the impartial spectator, for accounting ethics
education. Third, this research reinforces the importance
for accounting ethics research to examine more than just
the post-conventional score when using the DIT-2. Fourth,
this research provides insights into the differential impact
of accounting ethics education interventions on general
moral reasoning versus accounting context-specific moral
reasoning.
Characteristics of the Sample Studied
In examining the moral reasoning of the population using
the neo-Kohlbergian schemas, this experiment suggests
that it may be helpful to understand, in advance of deliv-
ering an accounting ethics education intervention, the
specific characteristics of the target population of an ethics
education intervention in order to tailor the intervention to
the audience. As shown in Figs. 2–3, one of the most
striking aspects of the scores of the subjects used in the
experimental and control groups is the strong predilection
of these groups for maintaining norms (stage 4) thinking.
Subjects in this study had a very high predilection for
the maintaining norms level of moral reasoning. The
123
D. P. Sorensen et al.
experimental group’s average maintaining norms score was
45.71 on the DIT-2 pre-test and 50.78 on the post-test. The
control group had similarly high maintaining norms with
averages of 41.52 for the DIT-2 pre-test, 46.85 for the DIT-
2 post-test. Bebeau and Thoma (2003) provide DIT-2
norms for individuals that are juniors in college. The av-
erage maintaining norms score was 32.93 with a sample
size of 1333 and standard deviation of 13.59 (p. 35). It is
apparent that the maintaining norms orientation of the
sample studied in this research is much higher than for
juniors in college generally. There are several possible
explanations for this. First, the subjects in this study are
majoring in accounting. Second, the subjects in this study
are working adults as opposed to traditional students.
Third, subjects in this study may have a strong religious
orthodoxy due to their personal and educational back-
grounds. One or several of these factors in combination
may help explain the strong maintaining norms orientation
of the population examined in this study.
Accountants and Maintaining Norms
The subjects in this research were all accounting majors at
a mid-sized private university. A question raised by this
research is whether accounting students are predisposed to
adopt maintaining norms moral reasoning and resistant to
adopt post-conventional moral reasoning. The accounting
profession may attract maintaining norms-oriented indi-
viduals and training in accounting may foster black-and-
white, rules-based thinking that is conducive to maintain-
ing norms moral reasoning. Louwers et al. (1997) suggest,
‘‘the public may expect lower levels of moral reasoning,
specifically stage four, for accountants as members of a
rule-based profession’’ (p. 210). The American Assembly
(2003) in surveying the state of the accounting profession
observed that independent auditors had reduced themselves
to the role of rule-checkers. The literature presents evi-
dence that the accounting discipline itself fosters rules-
based thinking that may inhibit the development of post-
conventional moral reasoning. The intervention featured in
the present research did contain material and discussion of
ethical principles versus rules. However, this topic was not
emphasized as highly as the topics of sympathy and the
impartial spectator, which are more central to Smith’s
(1790/1976) moral theory. In the present research, the ex-
perimental treatment failed to achieve a statistically sig-
nificant improvement in subjects’ post-conventional moral
reasoning as measured by the DIT-2. This highlights the
special challenges of accounting ethics education.
One of the key outcomes of this research is the dis-
covery of evidence that accounting students, studying a
rules-oriented discipline, may gravitate to maintaining
norms moral reasoning and this orientation may inhibit
Developing and Measuring the Impact of an Accounting Ethics…

Fig. 2 DIT-2 norm versus DIT- 60

2 pre-test and post-test means—
experimental group 50 50.78
45.71
40 DIT-2 Norm-Junior in
34.45 32.92
Collge
27.36 32.65
30 32.93 28.24 26.94 DIT2 Pre-Test
22.57 26.94 Experimental Group
20

16.86 DIT2 Post-Test

10 Experimental Group

0
Personal Maintaining Post N2 Score
Interest Norms Conventional

Fig. 3 DIT-2 norm versus DIT- 50

2 pre-test and post-test means— 45
46.85
control group
40 41.52
34.45
35 31.84
32.93 32.65 DIT-2 Norm-Junior in
30
31.27 32.34 Collge
27.36
25
21.82 28.49 DIT2 Pre-Test Controll
20 Group
20.12
15
DIT2 Post-Test Control
10 Group
5
0
Personal Maintaining Post N2 Score
Interest Norms Conventional

them from progressing to post-conventional (principles-
based) moral reasoning. In order to overcome the students’
bias toward maintaining norms moral reasoning, educators
may need to use stronger emphasis and targeted approaches
to emphasize the importance of principles-based moral
reasoning (Armstrong 1987; Lampe and Finn 1992; Del-
laportas 2006; Thomas 2012).
Adult Learners and Maintaining Norms
The subjects in this research were adult learners at a mid-
sized private university with an average age of 36.5 years
for the experimental group and 34.2 years for the control
group. This research raises the question of whether mature,
experienced working adults are receptive to developing
post-conventional moral reasoning. Loomis (2009) found
that the traditional students at three Christian institutions of
higher education had significantly higher DIT-2 P-scores
than non-traditional students. Crain (1985) notes adults in
the US generally tend to reach stage 3 (personal interest) or
4 (maintaining norms). Rest and Narvaez (1994) referred to
a 10-year longitudinal study of DIT results by Rest (1986).
‘‘The general trend is that as long as subjects continue in
formal education, their DIT scores tend to gain; when
subjects stop their formal education, then their DIT scores
plateau’’ (p. 15). This raises interesting questions about
adult learners who interrupt their formal education before
completing an undergraduate degree and then return to a
degree completion program later in their life. If their CMD
plateaued when they left formal education, will their CMD
progress when they resume their formal education in mid-
life, or will they be resistant to the development of post-
conventional moral reasoning? Other researchers have
noted that most adults, without significant intervention,
plateau in their CMD at level 3 or 4 (Crain 1985; Rest
1986; Dellaportas 2006). The high maintaining norms
scores of the subjects both before and after the ex-
perimental treatment are indicative of their orientation to-
ward the established rules of behavior. This research
suggests that these non-traditional students may have pla-
teaued in their moral development at stage 4 (maintaining
norms) and that they may be resistant to interventions that
seek to increase their post-conventional moral reasoning.
This finding is somewhat mitigated by the statistically

123

significant improvement that the subjects of this research
experienced in their N2 scores, which indicates that, in
their moral reasoning they were prioritizing post-conven-
tional factors over personal interest factors more consis-
tently following the experimental treatment.
Recommendations for Accounting Ethics Education
This research provides some insights about the practice of
teaching ethics to accountants. The results of the ex-
periment provide evidence of the potential benefits of
Smithian ethics in accounting ethics education interven-
tions. It seems highly desirable to reduce accounting stu-
dents’ reliance on personal interest factors in making moral
decisions. One could argue that many accounting scandals
that actually occur might be avoided if the individuals in-
volved had a greater respect and appreciation for the rules
of the accounting profession (Jennings 2004). However,
this research also provides evidence that Smithian virtue
ethics may not provide a complete answer for the ac-
counting ethics educator, if a key goal is to foster greater
post-conventional moral reasoning in accounting students.
This experiment provides some evidence that Smithian
virtue ethics, particularly the concepts of sympathy and the
impartial spectator, may have positively impacted (i.e.,
reduced) the subjects’ personal interest moral reasoning.
Additionally, improvements in subjects’ N2 scores indicate
that subjects were more consistently assigning higher rat-
ings to post-conventional factors versus personal interest
factors (Rest et al. 1997). This suggests that the seminal
concepts of the sympathy and the impartial spectator may
be valuable components for accounting ethics education.
To summarize, exposure of accounting students to
Smithian concepts of the sympathy principle and the im-
partial spectator can be a key component of an effective
accounting ethics education intervention. However, these
concepts should be a piece of an accounting ethics
education intervention that also has other components that
are proven to be effective in increasing accounting stu-
dents’ post-conventional moral reasoning.
Limitations
One limitation of this research is its quasi-experimental
design. Because the research was performed in a live
academic setting, random assignment of subjects to the
experimental and control groups was not possible. Mea-
sures were taken to minimize confounding factors. Also,
there is no a priori reason to suppose that there are any
fundamental differences between subjects in the two
groups. Nonetheless, random assignment of subjects to the
experimental and control groups would have been more
ideal. The timing of the pre-test, experimental treatment,
123
D. P. Sorensen et al.
and post-test for part of the experimental group versus rest
of the experimental group plus control group presents a
limitation due to a possible history effect. However, based
on Earley and Kelly (2004) and because the timing dif-
ference was not great (only a few weeks) the potential
history effect is likely to be minimal.
This research involved non-traditional students. These
students are older and more experienced than traditional
college students, which can impact their level of moral
development (Rest 1986; Rest and Narvaez 1994; Rest
et al. 1999). Caution should be used in inferring that the
experimental treatment used in this research would have
the same impact on traditional students.
This research was done at a private, religiously oriented
university. The impact of the experimental treatment used
in this research may be different at a public university or at
a non-religious private university.
This research was conducted at a university in the US
Midwest. Research conducted in another region of the US
might find different population characteristics and lead to
different results.
Another limitation of this study is sample sizes.
Although the sample sizes were adequate for the statistical
tests performed, larger sample sizes might have provided
clearer statistical results.
The DIT-2 instrument focuses on a subject’s CMD. This is
only one of the four components of Rest’s FCM of moral
functioning. According to Rest (1986), a combination the four
components will lead to moral actions. Hence, improving
moral judgment alone will not guarantee moral behavior.
The experimental treatment was an online accounting
ethics intervention. The treatment might have had a dif-
ferent effect if it had been delivered in a traditional
classroom setting.
The duration of the online accounting ethics education
intervention was 5 weeks. The impact of the intervention
might have been different if it had lasted longer. A mi-
gration from a strong maintaining norms orientation to a
post-conventional orientation might require more time.
Suggested Future Research
As a result of this research, it appears that further research
in accounting ethics education is needed.
Because this research involved non-traditional students
at a Christian university, the following questions require
further investigation. What impact would this accounting
ethics education intervention have on traditional students?
What impact would this accounting ethics education in-
tervention have on students at a secular institution?
This research dealt with only one component of Rest’s
(1986) FCM. This study could be extended to address other
Developing and Measuring the Impact of an Accounting Ethics…
components of Rest’s FCM, such as moral sensitivity and
moral motivation.
A key area for further research is examination of other
approaches that will focus on improvement of students’
post-conventional moral reasoning. What are some ideas
that could be incorporated into an accounting ethics
education intervention, which, in combination with Smith’s
(1790/1976) sympathy principle and impartial spectator,
could positively impact students’ post-conventional moral
reasoning? What kind of post-conventional moral reason-
ing should be promoted? Which principles should be em-
phasized? (See Rest et al. 1999). Some possible candidates
might include the Kantian categorical imperative (Kant
1785/1952), another set of virtues, such as Aristotelian
virtues (Aristotle 1976; Mintz 1996), the virtues of Aquinas
(1274/1952), virtues specific to accounting (Cheffers and
Pakaluk 2005; Libby and Thorne 2007), or the Christian
golden rule (Knudson 1943).
Conclusion
This research provides insight into the impact of an ac-
counting ethics education intervention that is based on the
moral philosophy of Adam Smith. The results provide partial
support for the hypothesis that such an intervention can
positively impact accounting students’ personal interest and
N2 scores, but does not support the hypothesis that such an
intervention will significantly impact their post-conven-
tional moral reasoning. This is the first study to research the
specific question of the effect on accounting students of an
accounting ethics education intervention that is based on the
moral philosophy of Adam Smith and the first study to em-
pirically test the impact of a virtue ethics-based accounting
ethics education intervention on accounting students. It is
also one of the few studies that examined all three of the neo-
Kohlbergian schemas (personal interest, maintaining norms,
and post-conventional) in an effort to more completely un-
derstand the students’ moral development.
A key contribution of Smithian ethics is the concept of
the impartial spectator (Raphael 2007). This study pro-
vides some support for the theory that Smith’s sympathy
concept and the concept of impartial spectator may help
improve (reduce) accounting students’ reliance on per-
sonal interest factors as they reason about ethical dilem-
mas. Further study is needed to explore the impact of this
accounting ethics education intervention on the other
components of the FCM of moral functioning. Further
research is also needed to determine approaches that will
positively impact students’ post-conventional moral
reasoning.
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Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis Mahasiswa
Profesi Akuntansi dengan Kepercayaan Diri

Ayu Listya Adriani Sidartha1 I Ketut Sujana2

Fakultas Ekonomi dan Bisnis Fakultas Ekonomi dan Bisnis
Universitas Udayana, Indonesia Universitas Udayana, Indonesia

Surel : adrianitya79@gmail.com
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh idealisme,
kecerdasan emosional dan etika pada persepsi etis mahasiswa
profesi akuntansi mengenai perilaku etis akuntan dengan
kepercayaan diri sebagai pemoderasi. Populasi dalam penelitian
ini Mahasiswa Pendidikan Profesi Akuntansi (PPAk) dan jumlah
sampel sebanyak 40 mahasiswa profesi akuntansi dengan e-ISSN 2302-8556
menggunakan teknik penentuan data sampel jenuh. Teknik
analisis data yang digunakan yaitu Moderated Regression Analysis. Vol. 30 No. 8
Hasil penelitian ini menunjukkan bahwa idealisme, kecerdasan Denpasar, Agustus 2020
emosional dan etika berpengaruh positif signifikan terhadap Hal. 2138-2151
persepsi etis mahasiswa profesi akuntansi mengenai perilaku etis
DOI:
akuntan dan hasil penelitian dari kepercayaan diri sebagai
10.24843/EJA.2020.v30.i08.p19
variabel pemoderasi, menunjukkan bahwa kepercayaan diri
mampu memperkuat pengaruh idealisme, kecerdasan emosional PENGUTIPAN:
dan etika pada persepsi etis mahasiswa profesi akuntansi Sidartha, A. L. A. & Sujana, I K.
mengenai perilaku etis akuntan. (2020). Pengaruh Idealisme,
Kecerdasan Emosional dan
Kata Kunci: Idealisme; Kecerdasan Emosional; Etika; Persepsi Etika pada Persepsi Etis
Etis; Kepercayaan Diri. Mahasiswa Profesi Akuntansi
dengan Kepercayaan Diri. E-
Jurnal Akuntansi, 30(8), 2138-
Effects of Idealism, Emotional Intelligence and Ethics on 2151
Ethical Perceptions Accounting Profession Students with
Confidence RIWAYAT ARTIKEL:
Artikel Masuk:
ABSTRACT 5 Maret 2020
Artikel Diterima:
This study aims to determine the influence of idealism, emotional
9 Agustus 2020
intelligence and ethics on the ethical perceptions of accounting
profession students regarding the ethical behavior of accountants with
self-confidence as a moderating factor. The population in this study
Accounting Professional Education Students (PPAk) and the total
sample of 40 accounting profession students using the technique of
determining the sample of saturated data. The data analysis technique
used is Moderated Regression Analysis. The results of this study
indicate that idealism, emotional intelligence and ethics have a
significant positive effect on the ethical perceptions of accounting
profession students regarding the ethical behavior of accountants and
the results of research on self-confidence as a moderating variable,
showing that self-confidence is able to strengthen the influence of
idealism, emotional intelligence and ethics on ethical perception
accounting profession students regarding the ethical behavior of
accountants.

Keywords: Idealism; Emotional Intelligence; Ethics; Ethical

Perception; Confidence.

Artikel dapat diakses : https://ojs.unud.ac.id/index.php/Akuntansi/index

2138
 SIDARTHA, A. L. A. & SUJANA, I K.
PENGARUH IDEALISME, KECERDASAN…

PENDAHULUAN
Akuntan merupakan profesi yang sangat penting dalam bidang ekonomi dan
bisnis, terutama dalam penyediaan informasi akuntansi bagi pihak-pihak yang
berkepentingan. Menurut Lubis (2014) pentingnya profesi akuntansi dan
aktivitas yang dilakukannya dalam sebuah bisnis modern tidak diragukan lagi.
Hal ini dikarenakan pemilik, manajer dan investor mengambil keputusan
ekonomi berdasarkan informasi akuntansi yang disediakan akuntan. Ketepatan
dari pengambilan keputusan tersebut tergantung dari kualitas informasi yang
diberikan akuntan. Selain sebagai pertimbangan dalam pengambilan keputusan,
informasi akuntansi merupakan sumber yang digunakan untuk mengevaluasi
dan menilai kinerja perusahaan (Yani, 2011).
Banyaknya kasus yang terkait dengan tindakan-tindakan tidak etis
menjadikan isu etika selalu menarik untuk dikaji. Bidang profesi akuntansi tidak
luput dari pelanggaran dan kecurangan yang menimbulkan krisis etika, ini
disebabkan karena kurangnya perhatian terhadap nilai-nilai profesional,
obyektivitas dan kepentingan publik sehingga perilaku etis akuntan menjadi
krisis kepercayaan (Mabil, 2019). Krisis kepercayaan ini diketahui dengan
maraknya kasus pelanggaran etika yang melibatkan para akuntan (Ariyanti &
Widanaputra, 2018).
Salah satu permasalahan profesi akuntan adalah kasus Garuda Indonesia.
Pusat Pembinaan Profesi Keuangan Kementerian Keuangan (PPPK Kemenkeu)
menemukan pelanggaran yang dilakukan oleh Akuntan Publik (AP) atau auditor
Kantor Akuntan Publik (KAP) yang melakukan audit terhadap PT Garuda
Indonesia Tbk dimana hal itu memengaruhi opini laporan auditor independen.
Selain itu, KAP dianggap belum menerapkan sistem pengendalian mutu secara
optimal terkait konsultasi dengan pihak eksternal. Oleh karena itu, Kementerian
Keuangan menjatuhkan sanksi pembekuan izin selama 12 bulan kepada AP
Kasner Sirumapea dan KAP Tanubrata, Sutanto, Fahmi, Bambang & Rekan,
selaku auditor laporan keuangan PT. Garuda Indonesia (Persero) Tbk dan
Entitas Anak Tahun Buku 2018. PPPK, sebagai lembaga yang berada di Bawah
Kemenkeu, menilai Kanser belum sepenuhnya mematuhi Standar Audit (SA) 315
terkait Pengidentifikasian dan Penilaian Risiko Kesalahan Penyajian Material
melalui Pemahaman atas Entitas dan Lingkungannya. Kanser juga dinilai tak
bisa mempertimbangkan fakta-fakta setelah tanggal laporan keuangan sebagai
dasar perlakuan, sehingga auditnya tak sesuai dengan SA 500 dan SA 560.
Kesalahan audit itu muncul terkait piutang Rp 2,9 triliun atas kerja sama
pemasangan Wi-Fi dengan PT Mahata Aero Teknologi yang dicatat sebagai
pendapatan dalam laporan keuangan Garuda tahun lalu. Sesuai Peraturan
Standar Akuntansi Keuangan (PSAK) 23, piutang tidak dapat dianggap sebagai
pendapatan (Fabian, 2019).
Masih banyak terdapat kasus pelanggaran kode etik profesi akuntansi.
Seharusnya kasus pelanggaran etika tidak terjadi apabila setiap akuntan
mempunyai pengetahuan, pemahaman dan kemampuan untuk menerapkan
nilai-nilai moral dan etika secara memadai dalam pelaksanaan pekerjaannya.
Dari berbagai kasus yang telah terjadi, dapat disimpulkan betapa pentingnya
pendidikan etika kepada mahasiswa karena pendidikan etika dan
profesionalisme dalam bidang akuntansi dipandang sebagai salah satu cara
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VOL 30 NO 8 AGUSTUS 2020 HLMN. 2138-2151

untuk mengatasi krisis etika profesi (Jackling et al., 2007). Adanya perilaku tidak
etis yang dilakukan akuntan sangatlah menarik untuk mengetahui reaksi dan
persepsi mahasiswa akuntansi tentang penting atau tidaknya memiliki perilaku
etis yang melibatkan profesi akuntan.
Perilaku mahasiswa perlu diteliti untuk mengetahui sejauh mana mereka
akan berperilaku etis atau tidak di masa yang akan datang. Masalah etika
menjadi suatu isu yang penting dalam bidang akuntansi di perguruan tinggi,
karena lingkungan pendidikan memiliki andil dalam membentuk perilaku
mahasiswa untuk menjadi seorang yang profesional (Elias & Farag, 2010).
Persoalan kasus yang melibatkan profesi akuntan seharusnya ada di dalam
proses pendidikan akuntansi yang ada di perguruan tinggi agar mahasiswa
mengetahui pentingnya nilai-nilai etis dalam bisnis untuk memperkuat
pentingnya etika, adanya etis studi kasus dan analisis kritis perlu dimasukkan ke
dalam diskusi di semua bisnis dan topik kursus manajemen dan bukan hanya
memperlakukan etika sebagai modul (Shawver et al., 2015). Hal ini menunjukkan
bahwa sikap dan perilaku etis akuntan dapat terbentuk melalui proses
pendidikan yang terjadi dalam institusi pendidikan yang memiliki program
studi akuntansi (Lucyanda & Endro, 2013). Penelitian ini dilakukan di
mahasiswa Program Pendidikan Profesi Akuntansi (PPAk) Universitas Udayana
karena PPAk menyiapkan akuntan profesional yang unggul, mandiri dan
berbudaya di kawasan Asia Tenggara tahun 2020.
Teori moral kognitif dapat dikaitkan dengan perilaku etis. Teori moral
kognitif membahas tentang proses pengambilan keputusan manusia yang
berpandangan bahwa perkembangan moral merupakan dasar dari perilaku etis.
Kohlberg (1971) mengkategorikan respon yang dimunculkan ke dalam enam
tahap yang berbeda. Keenam tahap tersebut dibagi kedaalam tiga tingkatan: pre-
conventional, conventional, post-conventional. Akuntan sebagai suatu profesi pada
tahapan tertinggi dalam teori moral kognitif yaitu post-conventional akan
menunjukkan kematangan moral yang tinggi, hal ini dikarenakan tingkat
pemahaman mengenai aturan dan hukum yang berlaku sudah mendalam.
Kematangan moral menjadi dasar dan pertimbangan akuntan dalam merancang
tanggapan dan sikap terhadap isu-isu etis serta dilema etis yang dihadapi (Fan et
al., 2013). Pemahaman aturan dan moralitas yang tinggi diharapkan menurunkan
perilaku tidak etis dan kecurangan akuntansi yang dilakukan.
Faktor-faktor yang memengaruhi terjadinya perilaku etis dalam penelitian
ini menggunakan variabel idealisme, kecerdasan emosional, etika dan
kepercayaan diri sebagai variabel pemoderasi. Idealisme merupakan suatu sikap
yang menganggap bahwa tindakan yang tepat atau benar akan menimbulkan
konsekuensi sesuai hasil yang diinginkan. Seseorang individu yang memiliki
sifat idealis akan menghindari berbagai tindakan yang dapat menyakiti atau
merugikan orang lain, seorang idealis akan mengambil tindakan tegas terhadap
suatu tindakan tegas terhadap suatu kejadian yang tidak etis. Penelitian yang
dilakukan oleh Cahyani & Ramantha (2018) menunjukkan bahwa tingkat
idealisme berpengaruh pada opini mahasiswa terhadap perilaku etis akuntan.
Hasil penelitian tersebut juga didukung oleh Damayanthi & Juliarsa (2016)
memberi petunjuk bahwasannya idealisme memiliki pengaruh positif pada

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 SIDARTHA, A. L. A. & SUJANA, I K.
PENGARUH IDEALISME, KECERDASAN…

perilaku etis. Ini berarti bahwa hubungan idealisme searah dengan perilaku etis
akuntan.
Lingkungan kerja menuntut seseorang untuk bertindak profesional dan
bersikap etis. Tidak hanya kepintaran yang diperlukan dalam bersaing di dunia
kerja, namun kecerdasan emosional juga penting dimiliki (Kurniasari &
Budiasih, 2018). Kemampuan seseorang ditentukan oleh kecerdasan yang
dimiliki antara lain adalah kecerdasan intelektual, kecerdasan emosional dan
kecerdasan spiritual (Martini & Mimba, 2017). Seseorang yang memiliki
kecerdasan emosional akan mampu mengatur suasana hatinya dengan baik agar
tidak melumpuhkan kejernihan berpikir secara rasional. Kecerdasan emosional
berperan penting dalam pekerjaan seseorang (Putra & Latrini, 2016). Kecerdasan
emosional menuntut pemilikan perasaan, untuk belajar mengakui, menghargai
perasaan pada diri dan orang lain serta menanggapinya dengan tepat,
menerapkan secara efektif energi emosi dalam kehidupan sehari-hari (Part,
2010). Hasil penelitian yang dilakukan oleh Kurniasari & Budiasih (2018),
menunjukkan bahwa kecerdasan emosional berpengaruh terhadap perilaku etis.
Kemampuan seseorang ditentukan oleh kecerdasan yang dimiliki antara lain
adalah kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual
(Martini & Mimba, 2017). Kecerdasan intelektual, kecerdasan emosional dan
kecerdasan spiritual merupakan hal yang sangat penting dan harus
dikembangkan dalam kehidupan seseorang menurut Sujana & Laksmi (2017),
sehingga ketiga kercerdasan tersebut adalah kemampuan individu yang akan
berdampak pada kinerja yang baik (Sujana et al., 2019). Dengan begitu seseorang
yang memiliki kecerdasan emosional dapat berperilaku dengan etis.
Faktor lain yang memengaruhi seseorang berperilaku etis adalah etika.
Seseorang yang memiliki etika dapat berperilaku dengan etis karena seseorang
yang mempunyai etika akan mengetahui tindakan yang benar dan yang salah
sesuai dengan nilai yang berlaku di masyarakat. Penelitian yang dilakukan oleh
Yanti (2016) menunjukkan bahwa etika berpengaruh signifikan positif terhadap
perilaku etis akuntan. Mahasiswa yang memiliki etika tinggi akan lebih bersikap
bijaksana dan memberikan tanggapan baik terhadap perilaku etis.
Riset sebelumnya yang berkaitan dengan perilaku etis sudah banyak
dilakukan di Indonesia membuat peneliti ingin melakukan penelitian dengan
menambahkan variabel pemoderasi. Variabel pemoderasi digunakan pada
penelitian ini adalah kepercayaan diri. Variabel pemoderasi nantinya dapat
membuktikan apakah variabel moderasi mampu memengaruhi secara langsung
pengaruh variabel independen pada variabel dependen (Lie, 2009).
Salah satu faktor yang memengaruhi perilaku etis adalah kepercayaan diri.
Kepercayaan diri mampu memengaruhi aspek individual seseorang untuk
berperilaku etis. Hal ini sesuai dengan penelitian Rini (2002) yang menyatakan
bahwa kepercayaan diri adalah sikap positif seorang individu yang
memampukan dirinya untuk mengembangkan penilaian positif baik terhadap
diri sendiri maupun terhadap lingkungan atau situasi yang dihadapi.
Berdasarkan penelitian Aziza & Melandy (2006) kepercayaan diri sebagai
variabel moderating karena secara teoritis kemampuan seseorang untuk percaya
akan kemampuan yang dimiliki dirinya akan memengaruhi kecerdasan orang
tersebut sehingga dapat berperilaku etis. Kepercayaan diri merupakan kesadaran
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yang kuat tentang harga dan kemampuan diri sendiri atau kemampuan yang
dapat memperkuat atau memperlemahkan seseorang dalam meningkatkan
pemahaman akuntansi dan mencapai tujuan dan cita-citanya, sehingga tingkat
kepercayaan diri memengaruhi sikap individu seseorang untuk kemudian dapat
bersikap kurang atau lebih beretika (Goleman, 2018).
Dalam bertindak seseorang harus memperhatikan peraturan dan etika
yang berlaku. Individu yang memiliki sifat idealis akan berpegang teguh pada
aturan moral yang bersifat universal. Individu yang idealis mempunyai prinsip
bahwa merugikan individu lain adalah hal yang selalu dihindari dan mereka
tidak akan melakukan tindakan yang mengarah pada tindakan yang
berkonsekuensi negaif (Nurmala, 2010).
Pada penelitian yang dilakukan oleh Milyawati (2017) menemukan adanya
pengaruh positif pada persepsi etis mahasiswa. Penelitian yang dibuat oleh
Damayanthi & Juliarsa (2016) dan Kurniasari & Budiasih (2018) menunjukkan
bahwa mahasiswa yang bersifat idealis cenderung memberikan tanggapan atau
presepsi ketidaksetujuaan terhadap perilaku tidak etis akuntan.
H1: Idealisme berpengaruh positif pada persepsi etis mahasiswa profesi
akuntansi mengenai perilaku etis akuntan.
Menurut teori moral kognitif, seseorang yang telah di tahapan post-
conventional (tahapan tertinggi) akan menunjukkan kematangan moral yang
tinggi hal ini dikarenakan tingkat pemahaman mengenai aturan dan hukum
yang berlaku sudah mendalam. Seseorang yang memiliki pemahaman yang
mendalam lebih dapat mengontrol emosinya sehingga dapat berpikir rasional
dalam berperilaku. Kecerdasan emosional adalah kemampuan seseorang untuk
menerima, menilai, mengelola, serta mengontrol emosi dirinya dan orang lain
disekitarnya. Kecerdasan emosional berperan penting dalam pekerjaan
seseorang (Putra & Latrini, 2016). Kemampuan mahasiswa dalam
mengendalikan emosi sesuai dengan keinginan dan kemampuan untuk
mengendalikan emosi akan berdampak positif. Dapat di simpulkan kecerdasan
emosional adalah kemampuan seseorang untuk memahami serta mengatur
suasana hati agar tidak melumpuhkan kejernihan berpikir secara rasional. Hasil
penelitian yang di lakukan oleh Lucyanda & Endro (2013) menunjukkan bahwa
kecerdasan emosional berpengaruh terhadap perilaku etis. Penelitian lain yang
menunjukkan hasil yang sama adalah penelitian yang dilakukan Suwarno &
Cahyano (2013).
H2: Kecerdasan emosional berpengaruh positif pada persepsi etis mahasiswa
profesi akuntansi mengenai perilaku etis akuntan.
Menurut Kohlberg (1971) menyatakan teori moral kognitif tentang proses
pengambilan keputusan manusia yang berpandangan bahwa perkembangan
moral merupakan dasar dari perilaku etis. Kematangan moral menjadi dasar dan
pertimbangan seseorang dalam merancang tanggapan dan sikap terhadap isu-isu
etis yang dihadapi. Pemahaman aturan dan moralitas yang tinggi diharapkan
menurunkan perilaku tidak etis. Dengan mempelajari etika dapat membantu
seseorang untuk membedakan mana yang benar dan mana yang salah, sehingga
seseorang akan lebih peka terhadap persoalan yang ada. Seseorang yang
memiliki etika akan lebih bijaksana dan peka terhadap persoalan yang ada
sehingga akan lebih kritis dalam menerima informasi dan dapat mempengaruhi
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persepsi seseorang. Menurut Yanti (2016) dengan dimasukkannya isu-isu dan

pembelajaran etika dalam pelajaran akuntansi, dapat melatih mahasiswa untuk
membentuk persepsinya dalam memandang kejadian atau informasi yang
diterima. Dalam memberikan tanggapan mengenai prinsip etika profesi akuntan,
mahasiswa yang memiliki etika tinggi akan lebih bersikap bijaksana dan
memberikan tanggapan baik terhadap perilaku etis dibandingkan dengan
mahasiswa yang memiliki etika rendah yang akan memberikan tanggapan
bahwa bersikap melanggar etika adalah suatu sikap yang tidak merugikan
(Hanny, 2016). Dari penjelasan, maka hipotesis yang dapat dirumuskan adalah:
H3: Etika berpengaruh positif pada persepsi etis mahasiswa profesi akuntansi
mengenai perilaku etis akuntan.
Menurut teori moral kognitif Kohlberg (1969), perkembangan moral mulai
tumbuh dengan bertambahnya usia, karena semakin bertambahnya usia maka
semakin banyak seseorang mendapatkan pengalaman. Semakin banyak
pengalaman yang didapat seseorang, maka semakin dapat berperilaku etis.
Idealisme adalah sikap perilaku seseorang agar tidak membuat pelanggaran
pada nilai-nilai etika yang dapat membuat orang lain rugi. Seseorang yang
memiliki idealis yang tinggi memiliki prinsip bahwa membuat individu lain
merugi merupakan hal yang selalu bisa dihindari. Menurut Rini (2002) yang
menyatakan bahwa kepercayaan diri adalah sikap positif seorang individu yang
memampukan dirinya untuk mengembangkan penilaian positif baik terhadap
diri sendiri maupun terhadap lingkungan atau situasi yang dihadapinya.
Kepercayaan diri seorang mahasiswa akuntansi juga dianggap akan lebih
membentuk sikap etis dalam menyatakan kebenaran akan diri sendiri dan
memberikan penilaian objektivitas tanpa harus merasa tertekan. Maka seseorang
yang memiliki kepercayaan diri kuat akan selalu mempercayai dirinya bahwa ia
bisa melakukan sesuatu dengan baik tanpa harus merugikan orang lain. Dari
penjelasan, maka hipotesis yang dapat dirumuskan adalah:
H4: Kepercayaan diri memperkuat pengaruh idealisme pada persepsi etis
mahasiswa profesi akuntansi mengenai perilaku etis akuntan.
Perkembangan moral sangat dipengaruhi oleh perkembangan mental
(Kohlberg, 1971). Semakin tinggi tahapan perkembangan moral seseorang maka
semakin banyak pengalaman yang dimiliki dan semakin baik pula kemampuan
seseorang untuk mengontrol emosinya dalam mengambil suatu keputusan
sesuai dengan prinsip-prinsip etika yang ada. Kecerdasan emosional yang baik
dapat dilihat dari kemampuan mengenal diri sendiri, mengendalikan diri,
memotivasi diri, berempati, dan kemampuan sosial. Oleh karena itu, mahasiswa
yang memiliki keterampilan emosi yang baik akan berhasil di dalam
kehidupannya. Angelis (2005) menyatakan ada beberapa cara untuk
mengembangkan kekuatan dan kelemahan dalam pengenalan diri yaitu
intropeksi diri, mengendalikan diri, membangun kepercayan diri, mengenal dan
mengambil inspirasi dari tokoh-tokoh teladan, dan berfikir positif dan optimis
tentang diri sendiri.
Seseorang yang memiliki kecerdasan emosional yang baik akan mudah
bergaul dengan baik, mengenali dirinya, dan memiliki tanggungjawab dalam
kehidupannya. Sehingga, akan membuat seseorang memiliki rasa percaya diri.
Pelatihan kecerdasan emosional merupakan salah satu faktor yang
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mempengaruhi kepercayaan diri dimana seseorang akan mampu atau berani

menunjukkan potensi yang dimilikinya, sehingga mereka mampu mencapai
tujuan hidup dengan sukses. Hasil penelitian Dewi & Wirama (2016)
menunjukkan bahwa terdapat pengaruh signifikan antara kecerdasan emosional
dengan kepercayaan diri. Dari penjelasan, maka hipotesis yang dapat
dirumuskan adalah:
H5: Kepercayaan diri memperkuat pengaruh kecerdasan emosional pada
persepsi etis mahasiswa profesi akuntansi mengenai perilaku etis akuntan.
Seiring peningkatan tahapan perkembangan moral dalam teori moral
kognitif, makin baik pula kemampuan dalam menyadari berbagai tindakan yang
ada disekitarnya dan semakin banyak pengalaman yang dimiliki sehingga pada
tahap perkembangan moral yang paling tinggi individu akan bersikap sesuai
dengan prinsip etika yang berlaku. Etika adalah sebuah prinsip moral serta
perbuatan yang dijadikan dasar tindakan seseorang hingga apa yang
dilaksanakannya diberi pandangan oleh masyarakat sebagai kegiatan terpuji.
Sebagai seorang akuntan yang profesional harus menyadari adanya tanggung
jawab kepada publik, klien, dan kepada sesama rekan praktisi, termasuk
perilaku yang terhormat, bahkan jika hal tersebut berarti mengorbankan
kepentingan pribadi.
Fereira seorang konsultan dari Deloitte and Touche Consulting
mengatakan bahwa seorang yang memiliki kepercayaan diri, disamping mampu
mengendalikan dan menjaga keyakinan dirinya, juga akan mampu membuat
perubahan lingkungan (Agustian, 2004). Seseorang yang memiliki kepercayaan
diri yang kuat akan lebih mengenal dirinya lebih baik dan percaya bahwa ia bisa
mengerjakan sesuatu dengan kemampuannya tanpa melakukan sesuatu yang
melanggar etika. Dengan demikian seseorang yang memiliki kepercayaan diri
yang kuat berpengaruh positif terhadap potensi dalam dirinya yang mampu
meningkatkan nilai etika. Dari penjelasan, maka hipotesis yang dapat
dirumuskan adalah:
H6: Kepercayaan diri memperkuat pengaruh etika pada persepsi etis mahasiswa
profesi akuntansi mengenai perilaku etis akuntan.

METODE PENELITIAN
Penelitian ini dilakukan pada mahasiswa Program Pendidikan Profesi Akuntansi
(PPAk) di Fakultas Ekonomi dan Bisnis Universitas Udayana yang terletak di
Jalan P.B. Sudirman, Denpasar, Bali, Indonesia. Obyek pada penelitian ini adalah
persepsi mahasiswa PPAk di Fakultas Ekonomi dan Bisnis Universitas Udayana.
Mahasiswa PPAk dipilih karena telah menempuh semua mata kuliah dan sudah
menjurus ke profesi akuntansi yang dimana PPAk menyiapkan akuntan
profesional yang unggul, mandiri dan berbudaya di kawasan Asia Tenggara
tahun 2020.
Populasi dalam penelitian ini adalah mahasiswa Program Pendidikan
Profesi Akuntansi (PPAk) angkatan 2019 Fakultas Ekonomi dan Bisnis,
Universitas Udayana. Teknik penentuan sampel pada penelitian ini adalah
dengan menggunakan menggunakan simple random sampling. Jadi, jumlah sampel
yang akan diteliti adalah sebanyak 40 orang.

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PENGARUH IDEALISME, KECERDASAN…

Teknik analisis regresi moderasi digunakan untuk menguji variabel

moderasi, dimana MRA merupakan aplikasi khusus regresi yang dalam
persamaan regresinya mengandung unsur interaksi perkalian dua atau lebih
variabel independen (Lie, 2009). Variabel moderating yaitu kepercayaan diri
mempengaruhi hubungan langsung antara variabel independen idealisme,
kecerdasan emosional dan etika dengan variabel dependen yaitu persepsi
mahasiswa akuntansi mengenai perilaku etis akuntan. Adapun persamaan
regresi yang dihasilkan dari model regresi dalam penelitian ini, yaitu:
Y=α+β1X1+β2X2+β3X3+β4X1Z+β5X2Z+β6X3Z+ε………………………………..……..(1)
Keterangan
Y = Pemahaman Akuntansi
α = Konstanta
β1 – β6 = Koefisien Regresi
X1 = Idealisme
X2 = Kecerdasan Emosional
X3 = Etika
Z = Kepercayaan Diri
X1 Z = Interaksi antara Idealisme dengan Kepercayaan Diri
X2 Z = Interaksi antara Kecerdasan Emosional dengan Kepercayaan Diri
X3 Z = Interaksi antara Etika dengan Kepercayaan Diri
ε = Standar error

HASIL DAN PEMBAHASAN

Analisis statistik deskriptif yaitu analisis yang menguraikan tentang faktor-faktor
yang berpengaruh pada persepsi etis mahasiswa yang terjadi dilapangan untuk
memperoleh gambaran yang jelas dan objektif tentang hasil penelitian. Setiap
jawaban kuesioner mempunyai bobot atau skor nilai dengan Skala Likert sebagai
berikut: skor 4 untuk jawaban sangat setuju dengan kode SS, skor 3 untuk
jawaban setuju dengan kode S, skor 2 untuk jawaban tidak setuju dengan kode
TS, skor 1 untuk jawaban sangat tidak setuju dengan kode STS. Hasil statistik
deskriptif dapat dilihat pada Tabel 1.
Tabel 1. Hasil Statistik Deskriptif Variabel Penelitian
N Minimum Maximum Mean Std. Deviation
Persepsi Etis Mahasiswa 40 5.00 10.00 7.6000 1.49872
Profesi Akuntansi (Y)
Idealisme (X1) 40 31.00 40.00 35.2750 2.09991
Kecerdasan Emosional (X2) 40 45.00 59.00 53.1500 3.31701
Etika (X3) 40 24.00 32.00 27.7250 2.14820
Kepercayaan Diri (Z) 40 30.00 40.00 35.4500 2.30885
Valid N (listwise) 40
Sumber: Data Penelitian, 2019
Variabel persepsi etis mahasiswa profesi akuntansi mengenai profesi
akuntan (Y) menggunakan indikator bertindak berdasarkan kepentingan pribadi
dan tidak menerapkan Prinsip Etika Kode Etik IAI yang berjumlah 5 item.
Variabel persepsi etis mahasiswa profesi akuntansi memiliki nilai minimum
sebesar 5.00 dan nilai maksimum sebesar 10.00 dengan nilai rata-rata sejumlah
7.600. Nilai standar deviasi pada variabel persepsi etis mahasiswa profesi

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akuntansi mengenai perilaku etis akuntan (Y) sebesar 1.49872. Statistik deskriptif
dalam penelitian ini menunjukkan rata-rata skor jawaban variabel Y lebih besar
dari standar deviasi yang artinya sebaran data berdistribusi normal, sehingga
dapat disimpulkan dari 40 responden sebagian besar menyetujui pertanyaan-
pertanyaan yang diajukan dalam kuesioner yang berarti mahasiswa profesi
akuntansi memiliki persepsi etis mengenai perilaku etis akuntan.
Variabel Idealisme (X1) menggunakan indikator perilaku tidak merugikan
orang lain yang berjumlah 10 item. Variabel idealisme memiliki nilai minimum
sebesar 31.00 dan nilai maksimum sebesar 40.00 dengan nilai rata-rata sejumlah
35.2750. Nilai standar deviasi pada variabel idealisme (X1) sebesar 2.09991.
Statistik deskriptif dalam penelitian ini menunjukkan rata-rata skor jawaban
variabel X1 lebih besar dari standar deviasi yang artinya sebaran data
berdistribusi normal, dapat disimpulkan dari 40 responden sebagian besar
menyetujui pertanyaan-pertanyaan yang diajukan dalam kuesioner yang berarti
mahasiswa profesi akuntansi memilki tingkat idealisme yang baik sehingga
dapat berperilaku etis.
Variabel Kecerdasan Emosional (X2) menggunakan indikator pengendalian
diri, kesadaran diri, motivasi diri, empati diri dan keterampilan diri yang
berjumlah 15 item. Variabel kecerdasan emosional memiliki nilai minimum
sebesar 45.00 dan nilai maksimum 59.00 dengan nilai rata-rata sejumlah 53.1500.
Nilai standar deviasi pada variabel kecerdasan emosional (X2) sebesar 3.31701.
Statistik deskriptif dalam penelitian ini menunjukkan rata-rata skor jawaban
variabel X2 lebih besar dari standar deviasi yang artinya sebaran data akan
berdistribusi normal, dapat disimpulkan dari 40 responden sebagian besar
menyetujui pertanyaan-pertanyaan yang diajukan dalam kuesioner yang berarti
mahasiswa profesi akuntansi memiliki kecerdasan emosional yang baik sehingga
mampu berperilaku etis.
Variabel Etika (X3) menggunakan indikator perilaku yang berdasarkan
kode etik yang berjumlah 8 item. Variabel etika memiliki nilai minimum sebesar
24.00 dan nilai maksimum sebesar 32.00 dengan nilai rata-rata sejumlah 27.7250.
Nilai standar deviasi pada variabel etika (X3) yaitu sejumlah 2.14820. Statistik
deskriptif dalam penelitian ini menunjukkan rata-rata skor jawaban variabel X3
lebih besar dari standar deviasi yang artinya sebaran data berdistribusi normal,
dapat disimpulkan dari 40 responden sebagian besar menyetujui pertanyaan-
pertanyaan yang diajukan dalam kuesioner yang berarti mahasiswa profesi
akuntansi memiliki etika yang baik sehingga mampu berperilaku etis.
Variabel kepercayaan diri (Z) menggunakan indikator perilaku yang
bangga terhadap dirinya sendiri yang berjumlah 10 item. Variabel kepercayaan
diri memiliki nilai minimum sebesar 30.00 dan nilai maksimum sebesar 40.00
dengan nilai rata-rata sejumlah 35.4500. Nilai standar deviasi pada variabel
kepercayaan diri (Z) sebesar 2.30885. Statistik deskriptif dalam penelitian ini
menunjukkan rata-rata skor jawaban variabel Z lebih besar dari standar deviasi
yang artinya sebaran data berdistribusi normal, dapat disimpulkan dari 40
responden sebagian besar menyetujui pertanyaan-pertanyaan yang diajukan
dalam kuesioner yang berarti mahasiswa profesi akuntansi memiliki
kepercayaan yang baik sehingga mampu berperilaku etis. Hasil uji analisis
regresi berganda dapat dilihat pada Tabel 2.
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Tabel 2. Hasil Uji Analisis Regresi Linier Berganda

Model Unstandardized Standardized
Coefficients Coefficients
Std. Beta
B Error T Sig.
(Constant) -6.692 2.019 -3.314 0,002
Idealisme (X1) 0,246 0,079 0,336 3.103 0,004
Kecerdasan 0,197 0,046 0,431 4.257 0,000
Emosional (X2)
Etika (X3) 0,271 0,075 0,385 3.592 0,001
R Square 0,646
Adjusted R 0,617
Square
F Hitung 21,901
Signifikansi F 0,000

Sumber: Data Penelitian, 2019

Berdasarkan Tabel 2, maka disusun persamaan regresi sebagai berikut.
Y = -6.692 + 0,246 X1 + 0,197 X2 + 0,271 X3
Hasil analisis regresi berganda menunjukkan signifikansi seluruh
variabel memiliki nilai kurang dari 0,05 yang berarti bahwa terdapat pengaruh
yang signifikan pada seluruh variabel bebas terhadap variabel terikat.
Teknik perhitungan dan analisis data menggunakan Moderated Regression
Analysis dinyatakan dalam bentuk regresi berganda dengan persamaan yang
menggambarkan pengaruh idealisme, kecerdasan emosional dan etika pada
persepsi etis mahasiswa profesi akuntansi mengenai perilaku etis akuntan
dengan kepercayaan diri sebagai variabel pemoderasi. Perhitungan koefisien
regresi dilakukan dengan analisis regresi melalui software SPSS 18.0 for Windows.
Hasil pengujian disajikan pada Tabel 3.
Tabel 3. Hasil Analisis Regresi Moderasi
Model Standardized
Unstandardized Coefficients Coefficients T Sig.
B Std. Error Beta
1 (Constant) -4.723 3.126 -1.511 .141
Idealisme 0,240 0,063 0,329 3.818 0,001
Kecerdasan 0,189 0,043 0,414 4.435 0,000
emosional
Etika 0,478 0,103 0,681 4.653 0,000
Kepercayaan 0,095 0,078 0,141 1.220 0,231
diri
X1.Z 0,014 0,003 0,584 5.112 0,000
X2.Z 0,005 0,002 0,582 3.484 0,001
X3.Z 0,014 0,003 0,802 4.289 0,000
R Square 0,837
Adjusted R 0,801
Square
F Statistik 23,443
Signifikansi 0,000
Sumber: Data Penelitian, 2019

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Berdasarkan Tabel 3, dapat disusun persamaan regresi sebagai berikut.

Y = -4.723 + 240 (X1) + 189 (X2) + 478 (X3) + 0,095 (Z) + 0,014 (X1Z) + 0,005 (X2Z) +
0,014 (X3Z)
Variabel idealisme (X1) memiliki nilai koefisien β1 positif sebesar 0,240
dengan tingkat signifikansi sebesar 0,001 lebih kecil dari alpha (0,05). Hasil
pengujian tersebut menyatakan bahwa idealisme bernilai positif dan
berpengaruh signifikan terhadap persepsi etis mahasiswa profesi akuntansi
mengenai perilaku etis akuntan.
Variabel kecerdasan emosional (X2) memiliki nilai koefisien β2 positif sebesar
0,189 dengan tingkat signifikansi sebesar 0,000 lebih kecil dari alpha (0,05). Hasil
pengujian tersebut menyatakan bahwa kecerdasan emosional bernilai positif dan
berpengaruh signifikan terhadap persepsi etis mahasiswa profesi akuntansi
mengenai perilaku etis akuntan.
Variabel etika (X3) memiliki nilai koefisien β3 positif sebesar 0,478 dengan
tingkat signifikansi sebesar 0,000 lebih kecil dari alpha (0,05). Hasil pengujian
tersebut menyatakan bahwa etika bernilai positif dan berpengaruh signifikan
terhadap persepsi etis mahasiswa profesi akuntansi mengenai perilaku etis
akuntan.
Variabel interaksi (X1.Z) memiliki nilai koefisien positif sebesar 0,014 dengan
tingkat signifikansi sebesar 0,000 lebih kecil dari alpha (0,05). Hasil pengujian
tersebut menyatakan bahwa kepercayaan diri mampu memperkuat pengaruh
idealisme pada persepsi etis mahasiswa profesi akuntansi mengenai perilaku etis
akuntan.
Variabel interaksi (X2.Z) memiliki nilai koefisien positif sebesar 0,005 dengan
tingkat signifikansi sebesar 0,001 lebih kecil dari alpha (0,05). Hasil pengujian
tersebut menyatakan bahwa kepercayaan diri mampu memperkuat pengaruh
kecerdasan emosional pada persepsi etis mahasiswa profesi akuntansi mengenai
perilaku etis akuntan.
Variabel interaksi (X3.Z) memiliki nilai koefisien positif sebesar 0,014 dengan
tingkat signifikansi sebesar 0,000 lebih kecil dari alpha (0,05). Hasil pengujian
tersebut menyatakan bahwa kepercayaan diri mampu memperkuat pengaruh
etika pada persepsi etis mahasiswa profesi akuntansi mengenai perilaku etis
akuntan.
Koefisien determinasi (R2) digunakan untuk mengetahui dan mengukur
kemampuan model dalam menerangkan variasi variabel independen. Pada
penelitian ini menggunakan nilai adjusted R2 pada saat mengevaluasi yang mana
model regresi terbaik, karena tidak seperti R2, nilai adjusted R2 dapat naik atau
turun apabila satu variabel independen ditambahkan ke dalam model. Hasil uji
memberikan hasil dimana diperoleh besarnya adjusted R2 (koefisien determinasi
yang telah disesuaikan) pada Tabel 3 adalah 0,801. Ini berarti variasi persepsi etis
dapat dipengaruhi secara signifikan oleh variabel idealisme, kecerdasan
emosional, eetika, kepercayaan diri, interaksi X 1.Z, interaksi X2.Z dan interaksi
X3.Z sebesar 80,1% sedangkan sisanya sebesar 19,9% dijelaskan oleh faktor-faktor
lain yang tidak dijelaskan dalam penelitian ini.
Uji keterandalan model atau uji kelayakan model atau yang lebih populer
disebut sebagai uji F merupakan tahapan awal mengidentifikasi model regresi
yang diestimasi layak atau tidak. Layak (andal) disini maksudnya adalah model
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PENGARUH IDEALISME, KECERDASAN…

yang diestimasi layak digunakan untuk menjelaskan pengaruh variabel-variabel

bebas terhadap variabel terikat. Sig. Tabel ANOVA menunjukkan besarnya
angka probabilitas atau signifikansi pada perhitungan ANOVA. Nilai yang
tertera digunakan untuk uji kelayanan Model Analisis (dimana sejumlah variabel
x mempengaruhi variabel y) dengan ketentuan angka probabilitas yang baik
untuk digunakan sebagai model regresi harus < 0,05. Nilai ini bisa dilihat pada
kolom Sig. Jika signifikansi < 0,05, maka Model Analisis dianggap layak. Jika
nilai signifikansi > 0,05, maka Model Analisis dianggap tidak layak. Hasil uji F
dalam penelitian ini dapat dilihat pada Tabel 4.
Tabel 4. Hasil Uji F
Model Sum of Squares Df Mean Square F Sig.
1 Regression 188.303 7 26.900 23.443 0,000a
Residual 36.719 32 1.147
Total 225.021 39
Sumber: Data Penelitian, 2019
Hasil uji F (Ftest) pada Tabel 4, menunjukkan bahwa nilai signifikansi P
value 0,000 yang lebih kecil dari α = 0,05, ini berarti model yang digunakan pada
penelitian ini adalah layak. Hasil ini memberikan makna bahwa seluruh variabel
independen mampu memprediksi atau menjelaskan fenomena persepsi etis
mahasiswa profesi akuntansi mengenai perilaku etis akuntan.

SIMPULAN
Hasil penelitian ini diharapkan dapat memberikan kontribsusi mengenai
pengaruh idealisme, kecerdasan emosional dan etika pada persepsi etis
mahasiswa profesi akuntansi mengenai perilaku etis akuntan dengan
kepercayaan diri sebagai pemoderasi. Hasil uji penelitian ini ditemukan bahwa
idealisme, kecerdasan emosional dan etika menunjukkan searah dengan persepsi
etis yang dimiliki mahasiswa, sedangkan kepercayaan diri sebagai pemoderasi
menunjukkan mampu memoderasi pengaruh idealisme, kecerdasan emosional
dan etika pada persepsi etis yang dimiliki mahasiswa.
Teori moral kognitif menjelaskan bahwa penalaran moral merupakan
landasan berperilaku etis. Seseorang mahasiswa dengan idealisme, kecerdasan
emosional, etika dan kepercayaan diri yang tinggi akan dapat berperilaku etis
sesuai dengan prinsip-prinsip moral yang berlaku.
Hasil penelitian ini diharapkan mampu memberikan implikasi pada pihak
kampus guna untuk tetap meningkatkan sistem pendidikan yang ada di PPAk
Fakultas Ekonomi dan Bisnis, Universitas Udayana, yang dimana tidak hanya
berfokus pada ilmu namun juga menekankan pentingnya kepribadian yang
dimiliki seseorang meliputi nilai etika, kejujuran dan tanggung jawab sehingga
mampu menghasilkan lulusan yang berkompeten dan siap bekerja, serta
meminimalisir berbagai kasus kecurangan yang melibatkan profesi akuntan.

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