PENGARUH PENDIDIKAN KARAKTER DALAM PEMBELAJARAN AKUNTANSI KEUANGAN TERHADAP SIKAP ETIS MAHASISWA

Mohammad Ghofirin

Abstract


Character education is an education that is oriented not only to the mastery of teaching
science (knowledge) but also the noble character (good character) . The purposes of the study was to
investigate the effect of character education which is integrated in financial accounting teaching and
learning process to the students’ ethical attitudes. The results of the study showed that character
education doesn’t affects students’ ethical attitudes (Sig 0.65 > 0.05). Therefore, it can be con-cluded
from this study that character education integrated in financial accounting teaching and emotional
intelligence affects the students’ ethical attitudes. The suggestions derived from the re-sults of this
study are: (1) For Accounting Department, State University of Malang, character educa-tion should
be integrated explicitly on the whole subject of accounting department. (2) For lectur-ers, it is
suggested to be willing and actively integrate character education in accounting teaching.

(3) For other researchers, further research to examine the relationship between two independent
variables is needed to be conducted. Therefore, it can be known whether one of the variables serve as
a mediating or moderating variable


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