IMPLEMENTATION OF MORAL VALUES TOWARDS PROSPECTIVE ACCOUNTANTS PERCEPTION OF ACCOUNTING STUDENTS EMPIRICAL STUDY ACCOUNTING PROGRAM STUDENTS FACULTY OF ECONOMICS NURTANIO UNIVERSITY BANDUNG

Abstract

Abstract

This research aims that moral values are very important in
supporting the career of an accountant who has high credibility so that
he is responsible for his profession because the profession of an
accountant is very tempting from deviant behavior towards the
profession so that he is equipped with moral ethics and obedience to
religion contained in good morals. taught by religion, therefore
prospective accountant students have a fear of sin if they commit
deviations and they are responsible to God who is all-seeing for all
activities carried out in every activity of an accountant. With this fear,
they are protected from the characteristics of Satan. who plunged him
into the abyss of sin on the path of the corrupt accounting profession
and became a person who is honest and has noble character. The
method used in this research is by using quantitative methods, namely
interviews and observations, distributing questionnaires, the object of
which is students of the accounting study program at Nurtanio
University, Bandung. The conclusion from the results of this research
is that the influence of moral values on prospective accountants shows
exemplary honesty in all activities in the organization, especially the
accounting profession. Because the ethical values of prospective
accountants must be upheld as a basis for trust for their clients.
Keywords: Moral Values, Prospective Accountants