Developing Ideal Leadership Perception of Accounting Students Through The 360 Degrees Leadership Education

  • Hanny Hanny Universitas Kristen Maranatha
  • Nunik Lestari Dewi Universitas Kristen Maranatha
  • Sinta Setiana Universitas Kristen Maranatha
  • Meliana Halim Universitas Kristen Maranatha
Keywords: 360 Degree Leadership Education; Leadership Perception; Accounting Students


This study aims to determine the effect of 360 Degree Leadership Education on the perception of Accounting Students about the ideal leadership principles and to analyze the difference of the Accounting student’s leadership perception before and after got this education. We hope that this study can contribute to support the Accounting Profession to have the professional Accountants who deserve to lead this profession in time to come.

        The research data were obtained through some questionnaires that have been distributed to 100 students who haven’t got the 360 Degree Leadership Education and 100 other students who have got it in 2019. We used Non-Probability Sampling with the Purposive Sampling Method to get representative sample. We also used the descriptive analysis, Simple Linear Regression, and the comparative hypothesis testing to test the hypothesis.

       The results show that the 360 Degree Leadership Education influences the leadership perception of the Accounting students by 27.5%. This research indicates that there is different leadership perception between these two groups of students. Furthermore, it shows that the Accounting student who haven’t got the 360 Degree Leadership Course tend to agree with the myth of leadership while the other students who have got it show the opposite tendency.

Keywords: 360 Degree Leadership Education; Leadership Perception; Accounting Students.


Download data is not yet available.


Arifah, N. (2012). Pengaruh Independensi Auditor, Komitmen Organisasi dan Gaya Kepemimpinan terhadap Kinerja Auditor (Universitas Hasanuddin). Retrieved from
Baartman, L. K. J., & De Bruijn, E. (2011). Integrating knowledge, Skills and Attitudes: Conceptualising Learning Processes towards Vocational Competence. Educational Research Review, 6(2), 125–134.
Bloch, J., Brewer, P. C., & Stout, D. E. (2012). Responding to the leadership needs of the accounting profession: A module for developing a leadership mindset in accounting students. Issues in Accounting Education, 27(2), 525–554.
Copeland, M. K. (2015). The Importance of Ethics and Ethical Leadership in the Accounting Profession. Research on Professional Responsibility and Ethics in Accounting, 19, 61–98.
IAI. (2015). Kepemimpinan Akuntan Masa Depan. Retrieved from
Jogiyanto. (2008). Pedoman Survei Kuesioner: Mengembangkan Kuesioner, Mengatasi Bias, dan Meningkatkan Respon (1st ed.). Yogyakarta: BPFE.
Keller, L., & Gollwitzer, P. M. (2017). Mindsets Affect Risk Perception and Risk-Taking Behavior: Illusory Optimism and The BART. Social Psychology, 48(3), 135–147.
Maxwell, J. C. (2012). The 360 Degree Leader (5th ed.). Jakarta, Indonesia: PT Bhuana Ilmu Populer.
Maxwell, J. C. (2013). The 5 levels of Leadership. Surabaya, Indonesia: MIC Publishing.
Mayasari, M., Anjelina, & Irsutami. (2020). Kompetensi Lulusan Mahasiswa Akuntansi. Journal of Applied Accounting and Taxation, 5(1), 1–10.
Montgomery, D. C., Peck, E. A., & Vining, G. G. (2012). Introduction to linear Regression Analysis (5th ed.). Wiley.
Otara, A. (2011). Perception: A Guide for Managers and Leaders. Journal of Management and Strategy, 2(3), 21–24.
Rojko, A. (2017). Industry 4.0 Concept: Background and Overview. International Journal of Interactive Mobile Technologies, 11(5), 77–90.
Rosch, D. M., & Anthony, M. D. (2012). Leadership Pedagogy: Putting Theory to Practice. New Directions for Student Services, 2012(140), 37–51.
Stanciu, V., & Bran, F. P. (2015). The Accounting Proffesion in The Digital Era. Calitatea: Acces La Success, 16(S1), 546–550.
Sugiyono. (2017). Statistik untuk Penelitian. Bandung: Alfabeta.
Sugiyono, & Susanto, A. (2015). Cara Mudah Belajar SPSS dan Lisrel (1st ed.). Bandung: Alfabeta.
Zenger, J., & Folkman, J. (2011). The 11 Components of A Best in Class 360 Degree Assessment. Retrieved from
How to Cite
Hanny, H., Dewi, N., Setiana, S., & Halim, M. (2021). Developing Ideal Leadership Perception of Accounting Students Through The 360 Degrees Leadership Education. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 18-29.