Clarification of Honesty Value in the Learning Process of Forensic Accounting and Investigative Auditing

Sayidah, Nur and Hartati, Sulis Janu and Winedar, Mustika and Assagaf, Aminullah and Muhajir, Muhajir (2020) Clarification of Honesty Value in the Learning Process of Forensic Accounting and Investigative Auditing. International Journal of Innovation, Creativity, and Change., 13 (7). pp. 1210-1228. ISSN 2201-1323

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Abstract

This article aims to explain changes in the awareness of the value of honesty in accounting learning for student . The research samples for this research project are students who take courses in forensic accounting and investigative auditing at two universities, namely University of Dr. Soetomo and University of Tujuhbelas Agustus 1945. Researchers collected data with open questionnaires at the beginning and end of the semester. Value clarification techniques were used by researchers to internalize the value of honesty to students. The results of the post-test showed that there was a change in the student’s awareness of the value of honesty. The students realised that dishonest behaviour is terrible, goes against religious teachings, is harmful, and contradicts professional ethics. The research contributes to motivating lecturers to develop a learning innovation process that provides content on the value of honesty, especially for accounting students. The goal is that students, as prospective accountants, always follow the principles of a professional code of ethics when they become accountants. For higher education management, this research result suggests developing a creative curriculum to reinforce the value of honesty or other values following the campus culture. The researchers conclude that the government needs to make innovative educational policies regarding character in higher education to eradicate corruption

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