Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia

Research Article

Accounting Lecturers' Ethics and Spirituality: A Student Perspective

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  • @INPROCEEDINGS{10.4108/eai.4-11-2022.2328828,
        author={Reni  Farwitawati and Meutia  Meutia and Muhamad  Taqi and Imam  Hanifah},
        title={Accounting Lecturers' Ethics and Spirituality: A Student Perspective},
        proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia},
        publisher={EAI},
        proceedings_a={ICOSTELM},
        year={2023},
        month={9},
        keywords={perception ethics spiritualities accounting educators},
        doi={10.4108/eai.4-11-2022.2328828}
    }
    
  • Reni Farwitawati
    Meutia Meutia
    Muhamad Taqi
    Imam Hanifah
    Year: 2023
    Accounting Lecturers' Ethics and Spirituality: A Student Perspective
    ICOSTELM
    EAI
    DOI: 10.4108/eai.4-11-2022.2328828
Reni Farwitawati1,*, Meutia Meutia2, Muhamad Taqi2, Imam Hanifah2
  • 1: Sultan Ageng Tirtayasa University, Indonesiam Lancang Kuning University, Indonesia
  • 2: Sultan Ageng Tirtayasa University, Indonesia
*Contact email: 7783220033@untirta.ac.id

Abstract

This research aimed to figure out and analyze the accounting students’ perception on ethics and spiritualities of accounting educators. This research used the seventh-semester accounting students as the research samples. The collected data were then analyzed using frequency and polling tests. The research results showed that according to the students, the accounting educators had well implemented eight ethic principles and spiritualities in performing their duties, yet some less-ethical behaviors were still performed by the accounting educators, such as coming late to lecture without any clear explanation (less discipline), not coming without any notice, giving scores not in accordance with the students’ true competence, and leaving the students when lecturing time is not over yet. This research reflected what are applicable in the campus world in Indonesia. The accounting educators’ awareness to implement eight accounting ethic principles in educational world was still poor.