scholarly journals Pengaruh Penalaran Moral dan Sensitivitas Etika Terhadap Persepsi Etis dengan Gender Sebagai Variabel Moderasi

2019 ◽  
Vol 17 (1) ◽  
pp. 64
Author(s):  
Theresia Joycelin Jasmine ◽  
Clara Susilawati
Keyword(s):  
Regression Analysis ◽  
Moral Reasoning ◽  
Financial Information ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
Accounting Profession ◽  
Accounting Scandals ◽  
Simple Regression Analysis ◽  
The Relationship

Accounting profession is required to provide true financial information and give confidence to users of financial information. However, many accounting scandals eroded people trust in the accounting profession. Therefore, it is important for prospective accountants to have understanding and knowledge in regard with ethical and moral values. This study examine moderating effect of gender on the the relationship between moral reasoning and ethical perceptions and between ethical sensitivity and ethical perceptions. If accounting students have higher moral reasoning dan ethical sensitivity, the ethical perceptions of accounting students are also predicted to be higher. This study examines moral reasoning and ethical sensitivity to ethical perceptions of accounting students with gender as a moderating variabel using a sample of students from 13 universities in Semarang. This study uses simple regression analysis and moderating regression analysis (MRA). Results show gender effect the relationship between moral reasoning and ethical perceptions, but hass no effect on relationship between ethical sensitivity and ethical perceptions of accounting students. Abstrak Profesi akuntansi dituntut memberikan informasi keuangan yang benar dan memiliki etika sehingga memberikan kepercayaan kepada pengguna informasi keuangan. Namun, banyaknya skandal akuntansi menurunkan kepercayaan terhadap profesi akuntansi. Oleh karena itu, penting bagi calon akuntan memiliki pemahaman dan pengetahuan berperilaku berdasarkan nilai etis dan moral. Penelitian ini menguji efek moderasi gender terhadap hubungan antara penalaran moral dan persepsi etis dan hubungan antara sensitivitas etika dan persepsi etis mahasiswa akuntansi. Jika mahasiswa akuntansi memiliki penalaran moral dan sensitivitas etika yang tinggi maka persepsi etis mahasiswa akuntansi tersebut juga tinggi. Penelitian ini menggunakan sampel mahasiswa dari 13 Universitas di Semarang. Penelitian ini menggunakan analisis regresi sederhana dan moderating regression analysis (MRA). Hasil penelitian menunjukkan bahwa gender mempengaruhi hubungan antara penalaran moral dan sensitivitas etis tetapi tidak mempengaruhi hubungan antara penalaran moral dan persepsi etis mahasiswa akuntansi.

scholarly journals PENGARUH MORAL REASONING DAN ETHICAL SENSITIVITY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Pada Mahasiswa Akuntansi Universitas Muhammadiyah Tangerang)

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Riska Wahyu Febriani
Keyword(s):  
Regression Analysis ◽  
Data Processing ◽  
Moral Reasoning ◽  
Sampling Method ◽  
Processing Method ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Perception ◽  
Purposive Sampling ◽  
Data Processing Method

This study aims to analyze the influence moral reasoning and ethical sensitivity to ethical perception of accounting students. The population in this research is S1 active accounting students in University of Muhammadiyah Tangerang, with amount 1284, and the sample in this research are 93 people. This research used is the purposive sampling method, while the data processing method used multiple regression analysis and test interactions. This research used is the purposive sampling method, while the data processing method used multiple regression analysis. This research used a survey method that uses primary data obtained from questionnaires distributed to respondents. The results of this study indicate that the variables of moral reasoning and ethical sensitivity have a positive and significant effect on the ethical perception of accounting students, but only moral reasoning which has positive and significant impact, while the ethical sensitivity has no effect on the ethical perception of accounting students.Penelitian ini bertujuan untuk menganalisis pengaruh moral reasoning dan ethical sensitivity terhadap persepsi etis mahasiswa akuntansi. Populasi dalam penelitian ini adalah mahasiswa akuntansi S1 yang aktif di Universitas Muhammadiyah Tangerang, dengan jumlah 1284, sedangkan sampel dalam penelitian ini berjumlah 93 orang. Penentuan sampel yang menggunakan purposive sampling, sedangkan metode pengolahan data menggunakan analisis regresi berganda dan uji interaksi. Penelitian ini menggunakan metode survei yang menggunakan data primer yang diperoleh dari kuesioner yang dibagikan kepada responden. Hasil penelitian ini menunjukkan bahwa moral reasoning dan ethical sensitivity memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi, tetapi hanya penalaran moral yang memiliki dampak positif dan signifikan, sedangkan ethical sensitivity tidak berpengaruh pada etika persepsi mahasiswa akuntansi.

scholarly journals Motivation as Moderating Variable on the Effect of Moral Reasoning and Ethical Sensitivity Toward the Ethical Behavior of Accounting Students

2018 ◽  
Vol 3 (1) ◽  
pp. 72
Author(s):  
Sigit Hermawan ◽  
Lilin Nur Indah Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Moral Reasoning ◽  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Moderating Variables ◽  
Questionnaire Method

This research aims to prove the effect of moral reasoning andethical sensitivity on accounting students’ ethical behavior on the basis of motivation as moderating variables. Respondents on this research were accounting students of Universitas Muhammadiyah Sidoarjo. The data was collected by using questionnaire method.131 questionnaires were distributed and analyzed.This research used multiple linear regression analysis and moderated regression analysis (MRA). On other side, this research was helped by SPSS (Statistical Package for Social Scienci) versi 18.0 software.The result of this research showed that Moral Reasoning and Ethical Sensitivity affects partially to the ethical behavior of accounting students. Meanwhile, motivation was able to moderate the effect of Moral Reasoning and Ethical Sensitivity to the ethical behavior of accounting students.

scholarly journals The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics

2021 ◽  
Vol 1 (2) ◽  
pp. 172-182
Author(s):  
Irodatun Nadilla ◽  
Dodik Juliardi
Keyword(s):  
Data Analysis ◽  
Ethical Behavior ◽  
Sampling Method ◽  
Equity Sensitivity ◽  
Accounting Students ◽  
State Universities ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
Study Program ◽  
Positive Effect

This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that Machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.

scholarly journals Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan

2020 ◽  
Vol 2 (4) ◽  
pp. 3840-3857
Author(s):  
Ridho Irmas Ferdian ◽  
Mayar Afriyenti
Keyword(s):  
Emotional Intelligence ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
City College ◽  
The Individual ◽  
Positive Effect

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.

scholarly journals SISTEM PENGHARGAAN SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN ANTARA GAYA KEPEMIMPINAN DAN KINERJA MANAJERIAL (STUDI PADA SUPERMARKET DI KOTA MATARAM)

GANEC SWARA ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 940
Author(s):  
SRI AYU FEBRIANTI ◽  
I GUSTI AYU OKA NETRAWATI ◽  
I GUSTI PUTU BAGUS SUASTINA
Keyword(s):  
Regression Analysis ◽  
Leadership Style ◽  
Sampling Technique ◽  
Reward System ◽  
Managerial Performance ◽  
Simple Regression Analysis ◽  
Relationship Of ◽  
The Relationship ◽  
Simple Regression

      The aim of this study is to analyzed the influence of leadership style on managerial performance and the reward system as the moderating variable that may affect the relationship of leadership style on managerial performance. The type of this research is associative. Respondents are managers and staff with the lowest level of supervisor in the entire supermarket in Mataram, as many as 66 respondents. Sampling technique is census. Using simple regression analysis and Moderated Regression Analysis (MRA) as analysis.      The results showed that leadership style negative significantly influence on managerial performance and the reward system influence negatively significant the relationship of leadership style on managerial performance.

ANALISIS PENGARUH PENALARAN ETIS DAN SENSITIVITAS ETIKA TERHADAP PERILAKU ETIS MAHASISWA

2019 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Lia Anggriati ◽  
Muslichah M
Keyword(s):  
Ethical Behavior ◽  
Ethical Reasoning ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
The Relationship ◽  
Positive Effect

Along with the violations of ethics that occur frequently committed by accountants, both publicaccountants, and internal company accountants and government accountants and based on the resultsof research that has been done before producing different results, this study aims to examine the effectof ethical reasoning and ethical sensitivity to behavior ethical students. The population in this studywere accounting students at STIE Malangkucecwara. Research samples were taken using a simple randomsampling technique. The total sample used in the study was 184 accounting students. This study usesthe Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivityhas a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positiveeffect on ethical reasoning. (3) Ethical reasoning has a significant positive effect on ethical behavior.(4) Ethical reasoning does not mediate the relationship between ethical sensitivity on ethicalbehavior.

A Note on Ethics Educational Interventions in an Undergraduate Auditing Course: Is There an “Enron Effect”?

2004 ◽  
Vol 19 (1) ◽  
pp. 53-71 ◽  
Author(s):  
Christine E. Earley ◽  
Patrick T. Kelly
Keyword(s):  
Moral Reasoning ◽  
Moral Dilemmas ◽  
Educational Interventions ◽  
Defining Issues Test ◽  
Accounting Students ◽  
The Public ◽  
Reasoning Abilities ◽  
Accounting Scandals ◽  
Accounting Courses ◽  
Context Specific

In light of recent accounting scandals and the ensuing “crisis in confidence” facing the public accounting profession, there is a new challenge to accounting educators: how to effectively incorporate ethics into accounting courses, and increase the moral reasoning abilities of their students. Providing accounting students with the ability to reason effectively with respect to moral dilemmas may help to minimize future judgment errors in accounting and auditing settings. This article describes several different educational interventions that were adopted in an undergraduate auditing course. Students' moral reasoning was assessed both at the beginning and the end of the course to determine whether their moral reasoning scores improved based on the interventions. This was done over two semesters: one occurring in 2001 (“pre-Enron”), and one occurring in 2002 (“post-Enron”). Accounting context-specific scores were collected in both semesters (using Thorne's [2000] Accounting Ethical Dilemma Instrument [AEDI]), and general moral reasoning scores (Rest's [1979] Defining Issues Test [DIT]) were also collected in the post-Enron semester. Results indicate increases in AEDI scores, which were robust over both semesters. There was no corresponding increase in DIT scores, which is consistent with previous research; however, students' DIT scores were not significantly different than AEDI scores, which is contrary to the findings of Thorne (2001). In addition, the educational interventions appear to be equally effective in both the pre-Enron and post-Enron semesters, indicating the absence of an “Enron effect.”

scholarly journals Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas

2019 ◽  
Vol 29 (3) ◽  
pp. 943
Author(s):  
Kadek Putri Prabandari ◽  
I Gst Ayu Eka Damayanthi
Keyword(s):  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Public Accounting ◽  
Analysis Techniques ◽  
Public Accountants

The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University. The sample used amounted to 60 people with multiple linear regression analysis techniques. The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants. Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants. Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Keywords : Knowledge;  Ethical Sensitivity;  Public Accounting; Idealism;  Perception.

scholarly journals Dapatkah Love Of Money Sebagai Variabel Intervening Pengaruh Variabel Kecerdasan Terhadap Persepsi Etis Mahasiswa Akuntansi??

2017 ◽  
pp. 93
Author(s):  
Sigit Hermawan ◽  
Wika Nurlia
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Ethical Perceptions ◽  
Love Of Money ◽  
The Love Of Money ◽  
Simultaneous Influence

ABSTRACT The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This research is in the field of associative quantitative research and testing five hypotheses. The sample of this research is 141 accounting students. The analysis is done by multiple regression analysis. The results suggest that love of money could not be an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. There are both partial and simultaneous influence for intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students   Keywords: love of money,  intellectual intelligence, emotional intelligence, and spiritual intelligence, ethical perceptions

scholarly journals The Effect of Hostile Work Environment on Organizational Alienation: The Mediation Role of the Relationship between the Leader and Followers

2017 ◽  
Vol 13 (2) ◽  
pp. 140 ◽  
Author(s):  
Ali Abdulhasan Abbas ◽  
Adel Abbas Abd Hussein ◽  
Hussein Huraija Khali
Keyword(s):  
Regression Analysis ◽  
Work Environment ◽  
Structural Equation ◽  
Equation Modeling ◽  
Environment Variable ◽  
Simple Regression Analysis ◽  
The Relationship ◽  
Hostile Work Environment ◽  
Organizational Alienation

The present research aims to identify the mediation role of the relationship between the leader and followers in the context of the effect of hostile work environment on organizational alienation. To achieve this, the following scales were adopted: (Calantone & Benedetto, 1994) scale to measure the variable of hostile work environment: (Payne, 2015) scale to measure the variable of the relationship between the leader and followers; and (Kakabadse, 1986) scale to measure the variable of organizational alienation. The general co. for cars manufacturing was chosen as the field of research, and the survey questionnaire was administered to (436) individuals that comprised of (116) leaders and (320) followers. The confirmative factorial analysis (structural equation modeling) was applied as the next step, using certain descriptive statistics, correlation analysis, simple regression analysis and hierarchal regression analysis based on the mediation variable test of (Baron & Kenny, 1986). A number of conclusions have been formed, the most important of which are as follows: the hostile work environment variable has a passive effect on the relationship between the leader and followers; the variable of the relationship between the leader and the followers has a passive effect on organizational alienation; and the variable of the relationship between the leader and the followers partially mediates the relationship between the hostile work environment and organizational alienation.

Sign in / Sign up

Export Citation Format

Share Document