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Abstrak :
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.

Abstrak :
Psikopat adalag ciri-ciri kepribadian yang dilukiskan oleh kekurangan hati nurani dan empati, yang mengarah ke sikap dan pengambilan keputusan yang tidak berperasaan dan manipulatif. Bersama-sama dengan kepribadian lainnya yaitu Machiavellianisme dan Narcissisme, terbentuklah segitiga "Triad Gelap". Triad Gelap ini telah mendapat perhatian dalam literatur akuntansi, dan jelas memiliki implikasi serius untuk penipuan dan perilaku yang tidak etis yang dilakukan oleh akuntan dan auditor. Dengan menggunakan sampel mahasiswa/i akuntansi, penelitian ini mendokumentasikan tingkat variabel kepribadian, dan asosiasinya dengan sikap tertentu tentang praktik profesional yang tidak etis, dan juga perbedaan potensial di seluruh usia, jenis kelaminm dan senioritas. Studi ini menemukan bahwa tingkat psikopati siswa berasosiasi dengan penerimaan mereka terhadap perilaku yang tidak etis. Bagaimanapun, penelitian ini tidak menemukan adanya perbedaan penerimaan perilaku tidak etis untuk siswa dengan perbedaan jenis kelamin, kelas akademik, senioritas, dan perminatan untuk menjadi akuntan publik.

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Psychopaths are personality traits represented by shortage of conscience and empathy, which lead to callousness and manipulative behavior. Together with other personality, Machiavellianism and Narcissism, formed "Dark Triad" personality. Dark Triad has received attention in the accounting literature and clearly has serious implications for fraud and unethical behavior by accountants and auditors. Using a sample of accounting students, this study documents the level of personality variables, how they are associated with certain attitudes about unethical professional practice, and the potential differences across age, gender, and academic class levels. This study found that students' psychopathy level is associated with their acceptance of unethical behavior. This study, however, did not find any differences in the acceptance of unethical behavior for student with different gender, academic class, and interest to be public accountant.

Abstrak :
ABSTRAK
One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students' responsibility towards the financial statements users. We find that accounting students oppose earnings management more strongly than do students from other disciplines, even though there are not any significant differences in their view of financial report ethics. This similar view on ethics also occurs between the new accounting students and senior accounting students. These results show that there are needs to reform the accounting curriculum -particularly in Indonesia - to emphasize more on ethics and values of the accounting profession.

Abstrak :
Penelitian ini bertujuan untuk mengetahui bagaimana urutan ekspektasi mahasiswa akuntansi sebelum menjalani program magang bagaimana urutan persepsi mahasiswa akuntansi setelah menjalani program magang bagaimana urutan gap yang muncul dari perbedaan ekspektasi dan persepsi dan bagaimana tingkat kepuasan secara keseluruhan terhadap program magang. Penelitian ini menggunakan kuesioner dalam pengumpulan data Sampel yang digunakan adalah sebanyak 263 responden yang tersebar di Jabodetabek. Hasil penelitian ini menunjukkan bahwa ekspektasi tertinggi mahasiswa akuntansi terhadap program magang adalah variabel pengalaman kerja kemampuan teknis dan pengembangan diri Ekspektasi terendah mahasiswa akuntansi terhadap program magang adalah variabel upah tunjangan kerja dan tekanan kerja. Persepsi tertinggi mahasiswa adalah variabel hubungan kerja kemampuan teknis identifikasi kelemahan dan kekuatan. Persepsi terendah mahasiswa akuntansi adalah atasan yang adil dan bijaksana tunjangan kerja dan upah Gap terendah adalah variabel penerapan teori upah kompetitif atasan yang adil dan bijaksana. Tingkat kepuasan mahasiswa akuntansi adalah sebesar 7,1558 dari skala 10 ......This study aims to find the expectation rank of accounting students before join the internship program the perception rank of accounting students after completed the internship program the gap rank that arised from expectations and perceptions difference and how is the overall satisfaction towards internship program. This study used questionnaires to collect the data The total samples are 263 respondents The result of this study shows that the highest expectations of accounting students towards internship program are working experience technical abilities and self development. While the lowest expectations of accounting students towards internship program are competitive salaries competitive fringe and working pressure. The highest perception of accounting student towards internship program are working relationship technical abilities and ability to identify the strenghtness and weakness of themselves. While the lowest perception of accounting students are fair and thoughtful superior competitive salaries competitive fringe. The lowest gap are able to implement the theory competitive salaries fair and thoughtful superior The overall satisfaction of accounting students towards internship program is 7,1558 from 10 point scale.