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"ABSTRAKOne of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students' responsibility towards the financial statements users. We find that accounting students oppose earnings management more strongly than do students from other disciplines, even though there are not any significant differences in their view of financial report ethics. This similar view on ethics also occurs between the new accounting students and senior accounting students. These results show that there are needs to reform the accountingcurriculum -particularly in Indonesia - to emphasize more on ethics and values of the accounting profession."

"Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi minat mahasiswa akuntansi untuk menjadi dosen akuntansi. Faktor-faktor tersebut merupakan pengembangan dari kerangka FIT-Choice yang terdiri dari self, value, dan task perceptions. Responden penelitian ini berjumlah 273 orang dan merupakan mahasiswa akuntansi dari angkatan 2012 sampai 2015. Dengan menggunakan analisis SEM-PLS, terbukti bahwa faktor dukungan sosial, faktor kemampuan mengajar, dan faktor nilai intrinsik berpengaruh positif terhadap minat mahasiswa akuntansi untuk menjadi dosen akuntansi. Namun, faktor nilai sosial dan faktor status sosial tidak terbukti memiliki pengaruh positif terhadap minat mereka. Adapun temuan lainnya mengemukakan bahwa mahasiswa akuntansi FEB UI yang ingin menjadi dosen akuntansi memiliki kecenderungan untuk menjadi dosen akuntansi paruh waktu (profesional) dibandingkan menjadi dosen penuh waktu (akademisi).

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The purpose of this research is to analyze the factors that influence the interest of accounting student of FEB UI to be an accounting lecturer. The factors developed are based on the Factor Influencing Teaching Choice (FIT-Choice) model which consist of self perceptions, value perceptions, and task perceptions. There are 273 accounting student range from batch 2012 to 2015 participated in this research. By using SEM-PLS analysis, it is proven that social influences, teaching ability, and intrinsic career value give positiveinfluence on accounting student?s interest to become an accounting lecturer. However, the factor of social values and social status factor is not proven to have a positive influence on their interest. The other findings shown that FEB UI accounting student who wants to become accounting lecturer has a tendency to be a part-time lecturer (professionals) as compared to full-time lecturer (academics)."

"Penelitian ini bertujuan untuk menganalisis pengaruh gaya belajar mahasiswa dan metode pengajaran dosen terhadap kinerja mata kuliah akuntansi keuangan. Kinerja yang dimaksud adalah nilai akhir mata kuliah akuntansi keuangan lanjutan 1 dan akuntansi keuangan 1. Penelitian ini dilakukan dengan menggunakan survei kepada 179 mahasiswa Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia pada periode 2016/2017 angkatan 2014 dan 2015. Data diolah dengan metode regresi linier berganda. Penelitian ini menemukan bahwa gaya belajar tidak mempengaruhi nilai mata kuliah mahasiswa di FEBUI karena mayoritas mahasiswa memiliki adaptabilitas tinggi terhadap gaya belajar jenis apapun. Dalam penelitian ini, metode pengajaran dosen berpengaruh positif terhadap nilai akhir.

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The purpose of this study is to investigate the effect of students learning styles on financial accounting courses performance. Performance means the final grade of financial accounting 1 and advanced financial accounting 1. This study was conducted by using a survey to 179 accounting students on Faculty of Economics and Business University of Indonesia in the period 2016 2017 for both batch 2014 and 2015. Data processed by using multiple linear regression method. This research finds that learning style does not affect student's accounting courses performance in FEBUI, because they has high adaptability to any kind of learning style. However, teaching methods has a positive influence on student's accounting courses performance."

"Penelitian ini ingin mengetahui faktor-faktor apa saja yang mempengaruhi keberhasilan dan kegagalan pembelajaran pada mahasiswa akuntansi, bagaimana mahasiswa Akuntansi FEB UI mendefinisikan arti kesuksesan (tercapainya tujuan intrinsik/ekstrinsik), apakah latar belakang mempengaruhi pendefinisian kesuksesan, bagaimana pembelajaran akuntansi di FEB UI mempengaruhi kepribadian dan kemampuan mahasiswa, dan apakah efektivitas proses pembelajaran mata kuliah wajib akuntansi di FEB UI mempengaruhi kesuksesan mahasiswa.Penelitian ini merupakan penelitian deskriptif, dan salah satu perumusan masalahnya dianalisis menggunakan uji beda. Hasil dari penelitian ini adalah faktor yang paling mempengaruhi keberhasilan dan kegagalan pembelajaran pada mahasiswa akuntansi FEB UI adalah efektivitas pengajar.

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This study investigates the factors that influence the success and failure of learning the accounting student, how the student of Accounting FEB UI to define the meaning of success (achievement of the intrinsic/extrinsic), whether the background affects the definition of success, how learning in FEB UI affects personality and the ability of the students, and whether the effectiveness of the learning process compulsory subjects accounting in FEB UI affects student success.

This research is descriptive, and one formulation of the problem is analyzed using different test. Results from this study are the factors that most influence the success and failure of student learning in accounting FEB UI is the effectiveness of teachers."

"Skripsi ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat mahasiswa untuk menjadi akuntan perusahaan. Penelitian ini didasari oleh teori perilaku berencana Theory of Planned Behavior yang dilihat dari sudut pandang norma subjektif dan pribadi mahasiswa Perceived Behavior Control. Faktor-faktor tersebut adalah reputasi profesi akuntan perusahaan, perasaan terhadap profesi akuntan perusahaan, pengetahuan akuntansi dan self-efficacy. Penelitian dilakukan dengan menyebarkan kuesioner kepada mahasiswa aktif program sarjana jurusan akuntansi FEB UI angkatan 2014 dan 2015. Jumlah total responden yang berpartisipasi sebanyak 176 mahasiswa. Pengujian data menggunakan metode analisis structural equation modelling-partial least square SEM-PLS dengan bantuan software Smart PLS versi 3. Hasil pengujian menunjukkan bahwa faktor perasaan terhadap profesi akuntan perusahaan dan self-efficacy berpengaruh signifikan terhadap minat mahasiswa menjadi akuntan perusahaan. Selanjutnya faktor pengetahuan akuntansi dimediasi oleh self-efficacy berpengaruh signifikan terhadap minat mahasiswa menjadi akuntan perusahaan.

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This thesis aims to analyse the factors that affecting Accounting Students of FEB UIs interest to become a corporate accountant. This research is based on theory of planned behaviour which is seen from the perspective of subjective norm and personal of students Perceived Behavior Control. These factors are consisted of the reputation of corporate accounting profession, the feelings toward corporate accounting profession, accounting knowledge and self efficacy. Research conducted by distributing questionnaires to active students of accounting undergraduate program at FEB UI batch 2014 and 2015. The total number of respondents who participated were 176 students. The data testing was using structural equation modelling partial least square SEM PLS method with Smart PLS software version 3. The test results show that significantly feelings toward corporate accounting profession and self efficacy affects the student 39 s interest to be a corporate accountant. Furthermore, accounting knowledge factor was mediated by self efficacy and affects the student 39s interest to be a corporate accountant."

"Persepsi mahasiswa akuntansi akan praktik profesional yang tidak etis penting untuk diketahui karena mahasiswa akuntansi adalah calon akuntan atau calon pekerja yang akan berhadapan dengan berbagai dilema etika di lingkungan bisnis. Di sisi lain, narsisisme yang memiliki karakteristik kurangnya rasa empati, kebutuhan yang berlebihan akan validasi dan pujian, serta perasaan superior yang berlebihan dapat memengaruhi ethical judgement seseorang. Tujuan penelitian ini adalah untuk menguji pengaruh narsisisme terhadap persepsi mahasiswa akuntansi akan praktik profesional yang tidak etis, serta untuk menguji efek moderasi usia dan gender pada pengaruh narsisisme terhadap persepsi mahasiswa akuntansi akan praktik profesional yang tidak etis. Penelitian ini menggunakan penerimaan perilaku manipulasi laporan keuangan, penerimaan perilaku penyalahgunaan aset, dan penerimaan narcissistic acts untuk mendefinisikan persepsi mahasiswa akuntansi akan praktik profesional yang tidak etis. Partial Least Square – Structural Equation Modeling (PLS-SEM) digunakan sebagai metode penelitian untuk menganalisis 292 mahasiswa akuntansi dari beberapa universitas di Indonesia. Hasil penelitian ini membuktikan bahwa secara umum narsisisme berpengaruh positif terhadap penerimaan perilaku manipulasi laporan keuangan dan narcissistic acts, tetapi narsisisme tidak berpengaruh terhadap penerimaan perilaku penyalahgunaan aset. Selanjutnya, usia terbukti tidak memiliki efek moderasi yang memperlemah pengaruh narsisisme terhadap penerimaan akan perilaku manipulasi laporan keuangan dan penyalahgunaan aset, tetapi usia terbukti memperlemah pengaruh narsisisme terhadap penerimaan akan narcissistic acts. Lebih lanjut, gender laki-laki tidak terbukti memiliki efek moderasi yang memperkuat pengaruh narsisisme terhadap penerimaan akan perilaku manipulasi laporan keuangan, penyalahgunaan aset, dan narcissistic acts. Penelitian ini juga menguji hipotesis menggunakan subsampel mahasiswa asal Jakarta dan mahasiswa asal luar Jakarta. Narsisisme terbukti berpengaruh positif terhadap penerimaan perilaku manipulasi laporan keuangan pada mahasiswa asal Jakarta dan mahasiswa asal luar Jakarta. Selanjutnya, narsisisme terbukti berpengaruh positif terhadap penerimaan perilaku penyalahgunaan aset dan narcissistic acts pada mahasiswa asal luar Jakarta

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Accounting students’ perception towards unethical professional practices is important to be investigated because accounting students will deal with various ethical dilemmas in the business environment. On the other hand, narcissism which characterized by the lack of empathy, excessive need for validation and praise, and excessive superior feelings might affect one's ethical judgment. The purpose of this study is to test the effect of narcissism on accounting students' perceptions towards unethical professional practices, as well as to test the moderation effect of age and gender on the effect of narcissism on accounting students' perceptions towards unethical professional practices. Approval of financial statement manipulation behavior, approval of assets appropriation behavior, and approval of narcissistic acts are used to define accounting students’ perception towards unethical professional practices. This study uses Partial Least Square – Structural Equation Modeling (PLS-SEM) as a research method to analyze 292 accounting students from several universities in Indonesia. This study proves that, in general, narcissism positively affects the approval of financial statement manipulation behavior and narcissistic acts, however narcissism has no effect on the approval of assets appropriation behavior. Moreover, this study proves that age has no moderation effect on the relationship between narcissism and the approval of financial statement manipulation behavior and assets appropriation behavior, however age is proven to weaken the relationship between narcissism and the approval of narcissistic acts. Furthermore, this study proves that male has no moderation effect to strengthen the relationship between narcissism and the approval of financial report manipulation behavior, assets appropriation behavior, and narcissistic acts. This study also tests the hypothesis using subsample of students from Jakarta and students from outside Jakarta. Narcissism is proven to positively affects the approval of financial statement manipulation in students from Jakarta and students from outside Jakarta. Furthermore, narcissism is proven to positively affects the approval of asset appropriation and narcissistic acts in students from outside Jakarta."

"Enpowering information technology (IT) has revealed new dimention of ethical behavior. There are contradictions in prior research result about ethics in using IT, especially in academic scheme. Some researchers concluded that there are no different ethical behavior between IT students and general students (non-IT program) because IT could self-learned. However, other researchers concluded that there is different ethical behavior among individual who has higher IT knowledge and individual who has no or little IT knowledge. this research analyzes moral intensity and ethics in IT students and business students. There are two results from this research, they are: first, there is different perception toward ethical on IT between IT students and accounting students. Both of sample groups dissagree with unethical behavior but in different level. IT students has higher level of dissagreement of unethical on IT than accounting studens; second, unethical behavior on IT has influenced by moral intensity. These results imply that higher education intitution has important role to direct ethical behavior of their students."