Development of Accounting Student Ethics for Development of Accounting Ethics Course Curriculum Content

During five year final there is many very case ethics which involve auditor occur in Indonesia. Cases the among them case Jiwasraya which involve Pricewaterhouse, SNP Finance which involve deloitte, PT Hanson International Tbk involving Ernst Young, PT Tiga Pilar Sejahtera Food Tbk involving Ernst Young, Indosat Ooredoo involving Ernst Young, Baker Hughes involving KPMG, and PT Garuda Indonesia involving BDO International Limited. These cases show that in the current era ethical issues already very worrying. Public Accounting Firms that even have international affiliations cannot be separated from the tendency to violate ethics. This poses a challenge to universities, as producers of auditor candidates to produce ethical graduates. The ethics curriculum in higher education must support the moral development of students towards professional which ethical. The purpose of this study is to examine the effects of ethical learning in higher education to development moral ethical student accountancy. Study this important done because previous research found that education ethics no give impact significant to development moral ethical student. These results are also relevant to the research we have done on year first study, that teaching ethics in college tall no impact on the level of students’ ethical morals. We argue that this caused by the irrelevance of the existing ethics curriculum in higher education this. Besides that, method teaching which not exactly also be reason this finding.