Effect of Business Ethics and Professional Ethics to the Perception of Students

This study aims to determine whether there are differences in business ethics and professional ethics to the perception of students.  This research was conducted at one of universities in Indonesia. The type of research used by the authors was survey research. Data collection technique is done by distributing questionnaires. To earn value that supports the purpose of this study conducted a t-test to determine whether there are differences about business ethics and professional ethics to the perception of students and college students. Based on the difference of business ethics between perceptions of students it is concluded that there is a significant difference of business ethics between student and student perception. Based on the result of difference about professional ethics between student perception and student perception can be concluded there is significant difference about professional ethics between student and student perception.


INTRODUCTION
Without us knowing, since the existence of social life, the values that are considered to make people behave properly and correctly is a necessity. Community awareness in the civilization becomes an indicator of the existence of these values in life, because without the values that can maintain togetherness, people will behave arbitrarily and harm others so that will end the existence of society itself. These values are embodied in the prevailing norms of society.
Theoretically, there are those that include general and special norms. The general norm will be general and universal, not knowing the place, time and community environment. It means anywhere, anytime and in any environment will the norm be enforced. While the specific norms apply to a place, time and a special environment, in addition to organize certain activities and areas of life.
Moral norms have different characteristics from the various other norms that exist in society in Keraf (2000) . One of the prevailing norms in society is the moral norm, namely the rules of attitude, behavior and actions of people. Moral norms, or so called morality, can be defined as the standards a person or individual or group has of what is right and what is wrong, about what is good and what is evil. Moral norms become the standard for others or society to determine the good of one's behavior and actions, and to correct the person's behavior in social life.
Secondly, this moral norm has characteristics to take precedence over personal interests, meaning that if a person has a certain moral obligation then he must implement it even though sometimes contrary to personal interests because it is related to the impact of goodness and welfare that will occur in the community that is nearby.
Third, moral norms are expected to be obeyed by everyone because of their consciousness, not because they involve rewards and benefits, not because of sanctions and punishments, but because they are the values they contain. Fourth, moral norm is not defined and decided by a certain body, not written, not defined and changed by the government but is an unwritten rule that binds everyone in the civilization of that society.
Fifth, this moral norm always involves a special feeling, the moral feeling (moral/ sense). This feeling will arise in the event of a mistake made by himself or seeing others do wrong. This will be demonstrated by acts of guilt, self-indulgence or in the form of feelings of anger at others who do wrong. Such feelings cannot be considered subjective, because such feelings are shared and felt by others when they are similar. Thus the moral norm will be obtained by a person with the passage of life. There is much research on business ethics and ethical behavior. Business ethics issues such as conflicts of interest, bribery, accounting fraud, consumer fraud, etc., are becoming increasingly complex and culturally diverse.
The problem of professional ethics is an issue that is always interesting for research purposes. These business people are expected to have high integrity and competence. Research on business ethics and professional ethics lecturers activities cannot be separated from good business activities that require them to work professionally so in addition to understanding and applying professional ethics, lecturers must also understand and apply ethics in business.

Business Ethics
As described at the beginning of this paper, as well as the norm, ethics also consists of general and special ethics. General ethics is about the general things that apply in everyday life. While special ethics is the application of moral principles and norms in certain fields. One example of this particular ethic is business ethics. Business ethics covers the following types of activities: a) studying general ethical principles to specific cases or practices in business, b)metaphysical ethics, studying whether the usual moral norms applied to explain individuals and their actions can be applied to business organizations, c) analysis of assumptions of business, because business is in a certain economic system hence questioned the morality of the economic system in general, and in particular, for example the Indonesian economic system, d) studying the fields of business-related science, such as economics, management and so on. The aim is to resolve ethical issues that require interaction with those fields, e)describe morally appropriate acts that are both praised by the individuals in the business or by the company

Roles of Business Ethics
Business activities are an integral part of people's lives. Since business activity is a human activity like any other human activity, it can be judged from a moral perspective in Marina and Wahjono (2017). Business activities, as well as other social activities, also rely on a moral foundation to take place. The employer expects the employees not to steal the assets of the company, the contracted parties expect others to comply with the contacts, the consumer also expects the products they buy to be as good as advertised, and so on. If business people, such as sellers, buyers, employees, management, producers have immoral act of course the business will not be able to take place. Only with a moral foundation in business can this activity benefit all parties involved Sternberg (2000).
Examples of applicable business activities, as expressed in the above cases, require a way of completion in order to achieve goals in business without having to ignore moral actions in Goodpaster (1991). This is the role that norms or ethics have to take in business activities of their own. Previously there were several reasons why ethics is important for business activities, among others; a) Ethics should be a guide for all human activities, because business is a community activity then ethics should be a guideline in the business activities, b) That business activity is the same as any other community activity, will not be able to take place unless the perpetrators adhere to existing ethical standards. For example, no business can continue without ethics, so at least the perpetrators of the business must adhere to the ethical values. c) Ethical considerations are very consistent with business objectives, particularly the goal of maximizing profits. Many companies experience moral dilemmas but succeed in resolving them morally as well and still gain an adequate profit, or a company known to have a cultured corporate culture turned out to be a successful company. Indeed this cannot prove the existence of an ethical relationship with corporate profits, because there are many factors that can affect the profitability of the company. But in the absence of business ethics in causing activities are not stable.

Perception
Perception is a process to understand its environment including objects, people and symbols or signs that involve cognitive processes (recognition). The cognitive process is the process by which the individual gives meaning through his interpretation of stimuli or stimuli arising from certain objects, people, and symbols. In other words, perception includes acceptance, organizing, and interpretation of stimuli that have been organized in ways that can influence behavior and shape attitudes. However, since the perception of the object or event depends on a framework, space and time, the ethical perception of an accountant or accounting student will also be highly subjective and situational

Professional Ethics
Professional ethics in terms of professional ethics, a profession has a high moral commitment, which is usually poured in the form of special rules that become the guidance for everyone who carry the profession in question. This rule is the rule of play in running or carrying the profession is usually referred to as a code of ethics that must be met and adhered to by every profession. The professional ethics is also associated with moral behavior that is more limited to the particular ethical pattern that is expected for certain professions. Every profession that provides services to the public must have a code of ethics which is a set of moral principles and regulate professional behavior in Agus and Ardana (2009). Without ethics, the accounting profession will not exist because the accounting function is the information provider for the business decision-making process by business people.

The Conceptual Framework Hypotheses
Based on the Conceptual Framework, this research produces the following Prediction: Hypothesis 1: Suspected business ethics significantly influ-ence the perception of NSC Surabaya polytechnic students. Hypothesis 2: Suspected Profession Ethics significantly influence the perception of NSC Surabaya polytechnic students.

METHODS
This research was conducted at Polytechnic of NSC Surabaya. The type of research used by the authors of survey research. states that information is obtained from the entire population and may be only part of the population. The time dimension used is cross sectional where data is only once collected in order to answer research questions. Indriantiro and Supomo (2002) said states that the population is a group of people, events or anything that has certain qualities and characteristics. Based on the above understanding Population of this study are all NSC Polytechnic Students Surabaya amounted to 500 Persons. Samples to be taken amounted to 20 people, using a random sampling technique.

Operational Definition and Measurement of Variables
The variables measured in this study are the perception of students and female students toward business ethics and professional ethics. The explanation is as follows: 1. Business Ethics Business ethics by Keraf (2000) is a custom or moral culture concerning business activities adopted in a company from one generation to another generation. The essence of this ethic is the culture or habitual appreciation of certain values, morals, or moral principles that are considered as the core strength of a company that also distinguishes it from other companies. This study focuses on the principles of business ethics: principles of autonomy, honesty, not doing evil and doing good, justice, and respect for yourself. Measurements score in this study using a Likert scale 5 alternative consisting of: SS (Strongly Agree) Score = 5, S (Agree) Score = 4, N (Neutral) Score = 3, TS (Disagree) Score = 2, STS ( Strongly Disagree) Score = 1.

Professional Ethics
In terms of professional ethics, a profession has a high moral commitment, which is usually poured in the form of special rules that become the guidance for everyone who carry the profession concerned. This research focuses on the principles of professional ethics which include: principles of responsibility, justice, autonomy, and moral integrity. This research focuses on the principles of professional ethics which include: principles of responsibility, justice, autonomy, and moral integrity. Score = 3, TS (Disagree) Score = 2, STS (Disagree) Score = 2, STS (Disagree) Score = 5, S (Agree) Score = 5, S (Agree) Score = 4, N (Neutral) Score = 3, Strongly Disagree) Score = 1.