Does The Temptation Encourage Unethical Accountants Behavior? Pupung Purnamasari (a*). Rudy Hartanto (a)
a)Faculty of Economics and Business
Universitas Islam Bandung
*pupung.unisba[at]gmail.com
Abstract
This study examines the influence of accounting students^ perceptions about the temptation impulse towards their unethical behavior when carrying out their accounting profession in the future. Data was collected using questionnaires that had been tested for validity, reliability and a previous post test. The research sample consisted of 248 students at one private university in Indonesia. The results of partial testing indicate that the variables getting rich and lack of self-control had a positive effect on unethical behavior. The results of this study indicate that the desire to become rich and low self-control had the potential for accounting students to engage in unethical behavior in the future, increasing the challenge of instilling early ethical behavior in order to prevent unethical behavior. However, cognitive impairment, impulsive behavior and social morals have no influence on unethical behavior.
