Penerapan Pendidikan Etika Perakaunan di Universiti Awam dan Universiti Swasta di Malaysia

The Application of Accounting Ethics Education in Malaysian Public and Private Universities

  • Hartini Jaafar Universiti Pendidikan Sultan Idris, Malaysia
  • Zurina Abdul Wahab Universiti Pendidikan Sultan Idris, Malaysia
Keywords: accounting ethics education, corporate scandal

Abstract

Kajian ini bertujuan mengenalpasti persepsi dan pengalaman pelajar program perakaunan universiti awam dan universiti swasta di Malaysia mengenai penerapan pendidikan etika perakaunan. Kaedah tinjauan melalui edaran soal selidik secara dalam talian digunakan dan sampel terdiri daripada 158 orang pelajar major perakaunan universiti awam dan universiti swasta yang terletak di sekitar Perak, Selangor dan Wilayah Persekutuan, Kuala Lumpur. Dapatan kajian mendapati bahawa majoriti responden telah mendapat pendedahan mengenai pendidikan etika di universiti dan bersetuju dengan keberkesanan pendidikan etika dalam pembentukan kesedaran etika. Selain itu, majoriti juga menyatakan bahawa berdasarkan pengalaman mereka, pendidikan etika perakaunan paling banyak diterapkan semasa di peringkat universiti. Walau bagaimanapun, mereka berpandangan bahawa penerapan pendidikan etika perakaunan lebih sesuai dilaksanakan pada peringkat lebih awal iaitu semasa di sekolah menengah. Hasil kajian juga menunjukkan bahawa kursus perakaunan kewangan menerapkan nilai etika paling tinggi dan sebaliknya bagi kursus pencukaian. Akhir sekali, majoriti pelajar berpandangan bahawa gaya pengajaran peribadi sering digunakan oleh pensyarah dalam pendidikan etika perakaunan. Implikasi kajian ini boleh digunakan sebagai panduan dalam menilai penerapan pendidikan nilai etika perakaunan dalam mengurangkan kes berkaitan skandal kewangan dan memulihkan integriti profesion perakaunan.

The aim of this study is to identify the perception and experience of accounting students at Malaysian public and private universities regarding the application of accounting ethics education. Survey method through online questionnaire distribution is used with a sample of 158 accounting major students at public and private universities in Perak, Selangor and Wilayah Persekutuan Kuala Lumpur. Findings show that majority of the respondents indicate that they receive exposure to accounting ethics education at university level and agree to the effectiveness of ethics education in shaping ethics awareness. In addition, majority of them state that based on their experience, accounting ethics education is mostly implemented at university level. Nonetheless, they are of the view that the application of accounting ethics education should start at an earlier stage, which is at secondary school. Results also reveal that accounting ethics application occurs the most in financial accounting course and the least in taxation course. Finally, majority of students also indicate that most lecturers use personal teaching style in the application of accounting ethics education. The implication of this study provides more insights in evaluating the application of accounting ethics education in the effort to reduce financial-related scandals and improve the integrity of accounting profession.

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Published
2017-10-22
How to Cite
Jaafar, H., & Abdul Wahab, Z. (2017). Penerapan Pendidikan Etika Perakaunan di Universiti Awam dan Universiti Swasta di Malaysia. Management Research Journal, 6, 36 -. https://doi.org/10.37134/mrj.vol6.4.2017