Efek Mediasi Self Efficacy Terhadap Penerapan Etika Dalam Pendidikan Akuntansi

Vadelin Vadelin, Clara Susilawati


This study discusses the literature gap by investigating the role of self-efficacy of lecturers in applying ethics in the accounting curriculum. The concept of self-efficacy, in this study defines the self-efficacy of accounting lecturers to apply ethics in lectures as "one's ability to regulate and integrate ethics education in the accounting curriculum". This includes the ability of accounting lecturers to design ethical concepts, use appropriate ethical teaching resources, and develop student engagement strategies to apply ethics to accounting education. The overall objective of this study is to examine the factors that make the SE (self-efficacy) accounting lecturers applying ethics in lectures. In doing so, this study assessed the following three factors as predictors of accounting lecturers' self-efficacy, is attitudes toward ethics education, study program chair support, and support from colleagues. Data are collected from questionnaires distributed to 106 lecturer of University in Semarang. Result show that support from chair and coworker significantly influence the application of ethics through self-efficacy.

Penelitian ini membahas kesenjangan literatur dengan menyelidiki peran self-efficacy dosen menerapkan etika dalam kurikulum akuntansi. Konsep tentang self-efficacy, dalam penelitian ini mendefinisikan self-efficacy dosen akuntansi menerapkan etika dalam perkuliahan sebagai kemampuan seseorang untuk mengatur dan mengintegrasikan pendidikan etika dalam kurikulum akuntansi. Ini termasuk kemampuan dosen akuntansi dalam mendesain konsep etika, penggunaan sumber daya pengajaran etika yang sesuai, dan mengembangkan strategi keterlibatan mahasiswa untuk menerapkan etika pada pendidikan akuntansi. Tujuan keseluruhan dari penelitian ini adalah untuk menguji faktor-faktor yang membentuk self-efficacy dosen akuntansi menerapkan etika dalam perkuliahan. Dalam melakukannya, penelitian ini menilai tiga faktor berikut sebagai predictor self-efficacy dosen akuntansi, yaitu sikap terhadap pendidikan etika, dukungan ketua program studi, dan dukungan rekan kerja. Penelitian ini menggunakan data dari kuesioner yang disebar kepada seluruh dosen akuntansi yang masih aktif pada Universitas berakreditasi A di Semarang sebanyak 106 dosen. Hasil penelitian menunjukkan dukungan ketua program studi dan dukungan rekan kerja berpengaruh signifikan terhadap penerapan etika melalui self-efficacy.


Self-Efficacy, application of ethics, attitudes towards ethics education, support of the chair of the study program, support from colleagues

Full Text:



Bampton, R. and Cowton, C. J. (2002) The teaching of ethics in management accounting: Progress and prospects. Business Ethics: A European Review, 11(1),52-61.

Bandura, A. 1977. Self-efficacy: Toward a unifying theory of behavioral change. Psychological Review 84(2): 191-215.

Bandura, A. 1982. Self-efficacy mechanism in human agency. American Psychologist 37(2): 122-147.

Bandura, A. 1986. Socials foundations of thought and action: A socialcognitive theory. Englewood Cliffs. NJ: Prentice-Hall.

Bandura, A. 2006. Adolescent development from an agentic perspective. In Self-efficacy Beliefs of Adolescents, edited by Pajares, F., and T. Urdan, 1-43. Greenwich, CT: Information Age.

Bandura, A. 2012. On the functional properties of perceived self-efficay revisted. Journal of Management, 8(1), pp. 9-44.

Blanthorne, C., S. Kovar, and D. Fisher. 2007. Accounting educators' opinions about ethics in the curriculum: An extensive view. Issues in Accounting Education 22 (3): 355-390.

Cavico, F., dan Mujtaba, B. (2009) The State of Business Schools, Business Education and Business Ethics. Journal of Academic and Business Ethics, 2(1), 1-7.

Cohen, J. R., and L. W. Pant. 1989. Accounting educators' perceptions of ethics in the curriculum. Issues in Accounting Education 4 (1): 70-81.

Dellaportas, M. M., N. Subramaniam, B. J. C. Steven. 2017. Accounting Academics’ Teaching Self-Efficacy and Ethics Integration in Accounting Courses: A Malaysian Study. Asian Review of Accounting 25 (1).

Dellaportas, S. 2006. Making a Difference with Deliberate Ethics Interventions. Journal of Business Ethics, 65(4), pp. 391-404.

Evans, F. J., and L. E. Marcal. 2005. Educating forethics: Business deans' perspectives. Business and Society Review 110 (3): 233-248.

Ghaffari, F., O. Kyriacou, and R. Brennan. 2008. Exploring the implementation of ethics in U.K. accounting programs. Issues in Accounting Education 23 (2): 183-198.

Gunz, S., and J. McCutcheon. 1998. Are academics committed to accounting ethics education? Journal of Business Ethics 17 (11): 1145-1154.

Hamidah, S. dan C. K. Marini. 2014. Pengaruh Self-Efficacy, Lingkungan Keluarga, Dan Lingkungan Sekolah Terhadap Minat Berwirausaha Siswa SMK Jasa Boga. https://journal.uny.ac.id/index.php/jpv/article/view/2545

Hartono, J. 2013. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-pengalaman. Yogyakarta: BPFE Yogyakarta.

IFAC 2016.International Education Standard 4. Initial Professional Development - Professional Values, Ethics and Attitudes, International Accounting Education Standards Board.

Madison, R. L. and J. J. Schmidt. 2006. Survey of Time devoted to ethis in accountancy programs in North American colleges and universities. Issues of Accounting Education 21 (2): 99-109.

Massey, D., and J. Van Hise. 2009. Walking the walk: Integrating lessons from multiple perspectives in the development of an accounting ethics course. Issues in Accounting Education, 24 (4): 481-510.

McCormick, J., P. L. Ayres, and B. Beechey. 2006. Teaching self-efficacy, stress and coping in a major curriculum reform: Applying theory to context. Journal of Educational Administration 44 (1): 463-476.

Mintz, S. M. 1990. Ethics in the management accounting curriculum. Management Accounting 71 (12): 51-54.

Moore, W., and M. Esselman. 1992. Teacher efficacy, power, school climate and achievement: A desegregating district's experience.Paper presented at the Annual Meeting of the American Educational Research Association, San Francisco.

Murniati, M. P. S.V. Purnamasari, S. D. Ayu, A. A. advensia, R. Sihombing, dan Y. Warastuti. 2013. Alat-Alat Pengujian Hipotesis. Semarang: Penerbitan Unika Soegijapranata Semarang.

Narvaez, D., J. L. Vaydich, J. C. Turner, and V. Khmelkov. 2008. Teacher self-efficacy for moral education: Measuring teacher self-efficacy for moral education. Journal of Research in Character Education6 (2): 3-15.

Robbins, S. P, dan T. A. Judge. 2008. Perilaku Organisasi, Edisi 12. Jakarta : Salemba Empat.

Ross, J. A. 1992. Teacher efficacy and the effects of coaching on student achievement. Canadian Journal of Education 17 (1): 51-65.

Skaalvik, E. M., and S. Skaalvik. 2007. Dimensions of teacher self-efficacy and relations with strain factors, perceived collective teacher efficacy, andteacher burnout. Journal of Educational Psychology 99 (3): 611-625. Smylie.

Tschannen, M. and A. W. Hoy. 2001. Teacher efficacy: Capturing an elusive construct. Teaching and Teacher Education 17 (7): 783-805.

Win, Y.Y., S. Ismail, S., and A. Hamid. 2014, Malaysian Accounting Educators' Perceptions on ethics education in the accounting curriculum. Malaysian Accounting Review, 13 (1):1-24.

Wolters, C. A., and S. G. Daugherty. 2007. Goal structures and teachers' sense of efficacy: Their relation and association to teaching experience andacademic level. Journal of Educational Psychology 99 (1): 181-193.

Wood, R., and A. Bandura. 1989. Social cognitive theory of organizational management. The Academy of Management. Review 14 (3): 361-384.

Woolfolk, A. E., and Hoy, W. K. 1990. Prospective teachers' sense of efficacy and beliefs about control. Journal of Educational Psychology, 82 (1): 81-91.

Woolfolk, A. E., B. Rosoff, and W. K. Hoy. 1990. Teachers' sense of efficacy and their beliefs about managing students. Teaching and Teacher Education 6 (2): 137-148.

DOI: https://doi.org/10.24167/jab.v17i2.2340

Print ISSN : 1412-775X | online ISSN : 2541-5204 JAB Stats