DETERMINANTS THAT INFLUENCE STUDENT’S ETHICAL JUDGMENT CONCERNING ACCOUNTING FRAUDS

Abstract

This study aims to determine whether forensic accounting (audit) courses, socioeconomic status, academic performance and gender can influence students' ethical judgments concerning accounting frauds. The sample used was 120 respondents using purposive sampling method. The population of this study were all active accounting students from 2014-2016 at the Faculty of Business and Economics, Universitas Islam Indonesia. The data analysis technique used in this study is multiple linear regression analysis. The results of this study found that forensic accounting (audit) courses, socioeconomic status, and academic performance had a positive and significant influence on students' ethical judgments concerning accounting frauds. While gender did not affect the students' ethical judgments concerning accounting frauds.