The Influence of Code of Ethics and Business Ethics Understanding on Corruption

This study aims to examine the effect code of ethics of professional accountants and business ethics understanding on corruption. This research uses structural equation modeling with partial least square approach. The sample were 263 accounting students in North Jakarta. Hypotheses were tested using the bootstrap resampling method. Furthermore, data validity was tested using outer loadings. The goodness of fit was tested using the composite reliability and cross loadings. The result showed that the understanding of accounting profession ethics and understanding of business ethics significantly affect student's commitment to avoid corruption. Keywords: Ethics, Business, Corruptio