Islamic Education Mentoring Program and the Religiousity of Prospective Accountant

Hafiez Sofyani* -  Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia
Mahartika Retno Febri Anggraini -  Universitas Muhammadiyah Yogyakarta, Indonesia
Sabrina Ayunani -  Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine differences in the level of ethical sensitivity and commitment of religiosity among prospective accountants pursuing Islamic Education Mentoring Program and those who are not. Samples were accounting students at the University of Muhammadiyah Yogyakarta. To test the hypothesis, this study had carefully applied non-parametric test different techniques, namely the Mann Whitney and Kruskal Wallace. The study states that there are differences in the level of ethical sensitivity of students who take the program and who are not. Commitment religiosity of students who take the program and those who are not has found no statistical difference. Gender differences also take effect on the sentivity level of ethical and commitment of religiousity.

Keywords: religiousity, accountant, ethical sensitivity, commitment

  1. Adkins, N., and Radtke, R. R. Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap? Journal of Business Ethics, 51, 279-300.
  2. Al-Ansari, E. M. (2002). Effects of Gender and Education on the Moral Reasoning of Kuwait University Students. Social Behaviour and Personality, 30(1), 75-82.
  3. Ameen, E. C., Guffey, D. M., and McMillan, J. J. (1996) “Gender Differences in Determining the Ethical Sensitivity of Future Accounting Professionals”, Journal of Business Ethics, 15(5), 591.
  4. Amernic, J., and Craig, R. (2004). Reform of Accounting Education in the Post-Enron Era: Moving Accounting 'Out of the Shadows', Abacus, 40(3), 342-378.
  5. Arestanti, M. A., Herawati N., and Rahmawati E. (2016). Faktor-Faktor Internal Individual dalam Pembuatan Keputusan Etis: Studi pada Konsultan Pajak di Kota Surabaya. Jurnal Akuntansi dan Investasi, 17(2), 104-117.
  6. Coate, C. J., and Frey, K. J. (2000). Some Evidence on the Ethical Disposition of Accounting Students: Context and Gender Implications. Teaching Business Ethics, 4(4), 379-404.
  7. Conroy, S. J., and Emerson, T. L. N. (2004). Business Ethics and Religion: Religiosity as a Predictor of Ethical Awareness among Students. Journal of Business Ethics, 50(4), 383–396.
  8. Dellaportas, S. (2006). Making a Difference with a Discrete Course on Accounting Ethics. Journal of Business Ethics, 65(4), 391-404.
  9. Elm, D. R., Kennedy, E. J. and Lawton, L. (2001). Determinants of Moral Reasoning: Sex Role Orientation, Gender, and Academic Factors. Business and Society, 40(3), 241-265.
  10. Eynon, G., Hill, N. T., and Stevens, K. T. (1997). Factors That Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession. Journal of Business Ethics, 16(12/13), 1297-1309.
  11. Fisher, D. G., Swanson, D. L., and Schmidt, J. J. (2007). Accounting Education Lags CPE Ethics Requirements: Implications for the Profession and a Call to Action”, Accounting Education, 16(4), 345-363.
  12. Gautschi, F. H. III, and Jones, T. M. (1998). Enhancing the Ability of Business Students to Recognize Ethical Issues: An Empirical Assessment of the Effectiveness of a Course in Business Ethics. Journal of Business Ethics, 17(2), 205-216.
  13. Juanda and Sofyani, H. (2016). Konsep Pendidikan Karakter Keagamaan Untuk Calon Akuntan: Studi Kasus di Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta. Jurnal Akuntansi dan Investasi, 17(2), 186-196.
  14. Keller, A. C., Smith, K. T., and Smith, L. M. (2007). Do Gender, Educational Level, Religiosity, and Work Experience Affect the Ethical Decision-making of US Accountants? Critical Perspectives on Accounting, 18(3), 299-314.
  15. Kelly, P. T. (2004). An Examination of the Moral Reasoning of Accounting Students. The University of Connecticut.
  16. Kum-Lung, C., and Teck-Chai, L. (2010). Attitude towards Business Ethics: Examining the Influence of Religiosity, Gender and Education Levels. International Journal of Marketing Studies, 2(1), 225.
  17. Kurpis, L. V., Beqiri, M. S., and Helgeson, J. G. (2008). The Effects of Commitment to Moral Self-Improvement and Religiosity on Ethics of Business Students. Journal of Business Ethics, 80(3), 447-463.
  18. Kyong Hee, C., Nathan, W. P., and William, L. S. (2005). Gender Differences in the Academic Ethic and Academic Achievement. College Student Journal, 39(3), 604.
  19. Low, M., Davey, H., and K. Hooper. (2008). Accounting Scandals, Ethical Dilemmas and Educational Challenges. Critical Perspectives on Accounting, 19, 222-254.
  20. Lowry, D. (2003). An Investigation of Student Moral Awareness and Associated Factors in Two Cohorts of an Undergraduate Business Degree in a British University: Implications for Business Ethics Curriculum Design. Journal of Business Ethics, 48(1), 7-19.
  21. Marshall, A. G., and Brendant, T. O. C. (1998). Accounting Student Ethical Perceptions: An Analysis of Training and Gender Effects. Teaching Business Ethics, 2(4), 371-388.
  22. Mayhew, B. W., and Murphy, P. R. (2009). The Impact of Ethics Education on Reporting Behavior. Journal of Business Ethics, 86(3), 397– 416.
  23. Mazereeuw, C., J. Graafland and M. Kaptein. (2014). Religiosity, CSR Attitudes, and CSR Behaviour: An Empirical Study of Executives’ Religiosity and CSR. Journal of Business Ethics, 123, 437–459.
  24. Rest, J. R. (1979). Received Manual for the Defining Issues Test: An Objective Test for Moral Judgment Development. Minnepolis: Minnesota Moral Research Project.
  25. Rest, J. (1986). Manual for Defining Issue Test 3rd Edition. Center for the Study of Ethical Development, (University of Minnesota).
  26. Saat, M. M., Porter, S., and Woodbine, G. (2009). Does religiosity influence ethical sensitivity? An investigation on Malaysian future accountants. Malaysian Accounting Review, 8(2), 17-41.
  27. Saat, M. M., and Porter, S., and Woodbine, G. (2010). An Exploratory Study of the Impact of Malaysian Ethics Education on Ethical Sensitivity. Journal of Business Ethics Education, 7, 39-62.
  28. Schaefer, J., and Welker, R. B. (1994). Distinguishing Characteristics of Certified Public Accountants Disciplined For Unprofessional Behavior. Journal of Accounting and Public Policy, 13(2), 97-119.
  29. Shaub, M. K. (1994). An Analysis of the Association of Traditional Demographic Variables With the Moral Reasoning of Auditing Students and Auditors. Journal of Accounting Education, 12(1), 1-26.
  30. Sholihin, M., and Ratmono, D. (2013). Analisis SEM-PLS dengan WarpPLS 3.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Yogyakarta: Penerbit Andi.
  31. Sofyani, H., Ulum I., Syam D., and Latifah S. W. (2012). Islamic Social Reporting Index Sebagai Model Pengukuran Kinerja Sosial Perbankan Syariah (Studi Komparasi Indonesia dan Malaysia). Jurnal Dinamika Akuntansi, 4(1), 36-46.
  32. Sofyani, H., and Pramita, Y. D. (2013a). Otoritas Atasan, Retaliasi dan Locus Of Control Sebagai Faktor-Faktor yang Memengaruhi Perilaku Manipulasi Laporan Realisasi Anggaran. Jurnal Reviu Akuntansi dan Keuangan, 3(2), 415-506.
  33. Sofyani, H., and Akbar, R. (2013b). Hubungan Faktor Internal Institusi dan Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Pemerintah Daerah. Jurnal Akuntansi dan Keuangan Indonesia, 10(2), 184-205.
  34. Sofyani, H., and Setiawan, A. (2015a). Perbankan Syariah dan Tanggungjawab Sosial: Sebuah Studi Komparasi Indonesia dan Malaysia dengan Pendekatan Islamic Social Reporting Index Dan Global Reporting Initiative Index. At-Taradhi: Jurnal Ilmu Ekonomi, 5(2), 1-7.
  35. Sofyani, H., and Akbar, R. 2015b. Hubungan Karakteristik Pegawai Pemerintah Daerah dan Implementasi Sistem Pengukuran Kinerja: Perspektif Ismorfisma Institusional. Jurnal Akuntansi and Auditing Indonesia, 19(2), 153-173.
  36. Velasquez, M. G. (1998). Business Ethics: Concepts and Cases. Upper Saddle River, New Jersey: Prentice Hall.
  37. Venezia, C. C. (2004). The Ethical Reasoning Abilities of Accounting Students: Comparison Between The U.S. and Taiwan. Nova Southeastern University.
  38. Weaver, G. R., and Agle, B. R. (2002). Religiosity and Ethical Behavior in Organizations: a Symbolic Interactionist Perspective. Academy of Management Review, 27(1), pp. 77–97.
  39. Wimalasiri, J. S., Pavri, F., and Jalil, A. A. K. (1996). An Empirical Study of Moral Reasoning Among Managers in Singapore. Journal of Business Ethics, 15(12), 1331-1341.

Shirkah: Journal of Economics and Business
Published by Faculty of Islamic Economics and Business (FEBI)
Institut Agama Islam Negeri Surakarta, Indonesia
Jln. Pandawa No. 1, Pucangan, Kartasura, Central Java, Indonesia, 57168
Phone: +62271-781516
Website: http://shirkah.or.id/new-ojs/index.php/home
Email: shirkahiainsurakarta@gmail.com

P-ISSN :2503-4235 | E-ISSN : 2503-4243

This ejournal system and it's contents licensed under
a Creative Commons Attribution-NonCommercial 4.0 International License