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"Skripsi ini membahas mengenai pengaruh muatan etika, lingkungan perkuliahan, prestasi akademik, dan kemampuan dosen dalam pendidikan akuntansi terhadap persepsi etika mahasiswa. Populasi dalam penelitian ini merupakan seluruh mahasiswa akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia angkatan 2011 yang sudah mengambil mata kuliah berkaitan dengan etika bisnis. Pengambilan data dalam penelitian ini menggunakan kuesioner sebagai data primer. Dari 162 kuesioner yang disebar pada responden, hanya 143 kuesioner yang memenuhi kriteria. Penelitian ini menggunakan pendekatan kuantitatif dengan penggunaan skala likert. Dalam menganalisis variabel, penelitian ini menggunakan analisis regresi linear berganda dengan SPSS 17 untuk menganalisis data dalam menentukan hubungan antara variabel dependen dan independen. Hasil penelitian ini menunjukkan bahwa pengaruh muatan etika dan lingkungan perkuliahan tidak berpengaruh signifikan terhadap persepsi etika mahasiswa, dengan nilai signifikan kurang dari 0.05. Sementara prestasi akademik dan kemampuan dosen dalam mengajar berpengaruh signifikan terhadap persepsi etika mahasiswa, dengan nilai signifikan lebih dari 0.05.

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This aim of this research is to reveal the influence of the effect of the charge of ethics, the ethical campus environment, student’s achievement, and the competence of lecturer in teaching towards student’s ethical perception. The population in this research is accounting student of faculty of economics and business UI who have taken subjects that related to business ethics. The data were collected from the questionnaire distributed to the respondents as primary data. There were 162 questionnaire given out but only 143 questionnaire which meet the criteria of sampling.

This research use quantitative research methods. This research employs multiple linear regression analysis method using SPSS 17 to analyse data to determine the relationship between variables.

The result shows that the charge of ethics and faculty environment has no significant influence on student's ethics perceptions with less than 0.05 significance tolerance. On the other hand, student's achievement and the competence of lecturer in teaching has significance influence on student’s ethics perception with more than 0.05 significance tolerance."

"Tanggung jawab moral merupakan salah satu dari prinsip etis profesi. Tanggung jawab moral adalah kemampuan seseorang dalam menjalankan tugasnya serta memberikan tanggapan terhadapnya berdasarkan prinsip prinsip etis. Dari pengertian ini, ada dua aspek tanggung jawab moral, yakni menunjukkan diri sebagai seorang profesional yang bermutu dan berani menjawab persoalan persoalan yang muncul di dalamnya. Aspek pertama meliputi pengakuan diri sebagai pribadi yang bebas, sadar dan tahu apa yang akan dilakukan serta kecintaan pada pekerjaannya. Apek kedua, seorang profesional berani menanggung risiko dari perbuatannya. Esensi tanggung jawab ini juga berlaku bagi profesi akuntansi. Ini berarti, seorang akuntan menyadari diri sebagai orang bebas. Ia juga secara sadar akan prosedur prosedur pekerjaannya dan memiliki pengetahuan yang memadai dalam menjalankan pekerjaannya. Selain itu seorang akuntan berani menanggung resiko dari perbuatannya. Singkatnya, tanggung jawab moral adalah kemampuan kaum profesional menggunakan kompetensi teknis dan kompetensi etis dalam menjalankan tugas tugasnya."

"Akhir-akhir ini sering ditekankan perlunya sikap profesional dalam pekerjaan. Seiring dengan hal tersebut, sikap profesional telah melahirkan aspek etika sebagai dasar moral bagi pelaku-pelakunya. Dan peran etika semakin penting artinya, mengingat kemajuan-kemajuan dalam ilmu dan teknologi telah memberikan peluang bagi manusia untuk memanfaatkan celah-celah yang ada. Secara sederhana etika dapat dijabarkan sebagai sesuatu yang baik atau benar. Kemudian profesi-profesi yang telah baku harus menyertakan standar etika bagi anggota-anggotanya, tidak terkecuali profesi akuntan di dalamnya. Sayangnya beberapa kejadian telah mencoreng nama profesi akuntan. Untuk itu ingin dilihat prinsip-prinsip etika pada mahasiswa akuntan. Adapun kuesioner penelitian yang dibagikan berisi masalah-masalah umum yang dapat ditemui dalam kehidupan sehari-hari. Secara umum, penelitian menunjukkan nilai yang baik. Semoga hal ini merupakan cerminan yang sesungguhnya bagi profesi akuntan di masa depan. "

"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."

"The study aims to know the application of the public service ethics. In the service process, however, its application ethics still of deviation actions that be done by the bureaucracy apparatus. To respond these cases, public service of ethics very important be understood each bureaucracy apparatus towards the norms in the organization. In the public service the ethics to have to giving an expectation that would be able to satisfy the users. It highly relate to factors of control mechanism, consistence of bureaucracy apparatus, and effective communication. Its meaning that, the control mechanism, consistence of bureaucracy apparatus effective communication can build the public service ethics. The methods used in this study were 1) In the scope of data collection, the methods such as Observation was used ,namely, to observe the activities at the Official of Population and Civil Registration in Muna apparatus in implementing their tasks; Questionnaire, namely, to ask written questions for knowing anyone's responses to service. Interview, namely, to ask oral questions for delving into information in detail. Documentation, namely, a secondary data collection that was the activity result of the service providers. 2) In the scope of data analysis, the step such as reducing data, presenting data, describing data by the descriptive statistic method, making interpretation of data and concluding. The research result indicated that ethics for public services at the Official of Population and Civil Registration in Muna still lower that shown from bureaucracies government officer inconsistent by doing the job, mechanism control is not yet running well and the communication is not effective. The Recommendation made for this research is to improve public service ethics of paid attention factors as follows 1) Awareness of bureaucracies government officer in applying ethics service of public, 2) Consistency bureaucracies government officer need the existence of awareness of own self to improve the spirit of activity which both for finally have estuary to build for public service ethics, 3) Communications, to understanding of service order both for government officer and societies require to be performed by counseling through system of Banjar and socialized by using newspaper or electronic medium 4) Control mechanism, society expected to participate by pro active to support governmental program at the same time follow to give social control."