scholarly journals The Effect of Moral Reasoning, Ethical Sensitivity, and Ethical Climate on The Accounting Student's Ethical Behavior

2019 ◽  
Author(s):  
Hajan Hidayat
Keyword(s):  
Moral Reasoning ◽  
Ethical Behavior ◽  
Ethical Climate ◽  
Ethical Sensitivity

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.

Managerial ethical leadership, ethical climate and employee ethical behavior: does moral attentiveness matter?

2021 ◽  
pp. 1-24
Author(s):  
Hussam Al Halbusi ◽  
Pablo Ruiz-Palomino ◽  
Rafael Morales-Sánchez ◽  
Fadi Abdel Muniem (F.A.M.) Abdel Fattah
Keyword(s):  
Ethical Leadership ◽  
Ethical Behavior ◽  
Ethical Climate ◽  
Moral Attentiveness

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 Antecedents of organizational commitment of insurance agents: Job satisfaction, ethical behavior, and ethical climate

2020 ◽  
Vol 5 (2) ◽  
pp. 134-149
Author(s):  
Weihui Fu ◽  
Feng He ◽  
Na Zhang
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Ethical Behavior ◽  
Ethical Climate ◽  
Positive Impact ◽  
The Other ◽  
Three Dimensions ◽  
Insurance Agents ◽  
Ethical Climates ◽  
The Impact

This research explored the impact of job satisfaction, the ethical behavior of coworkers, successful managers, and employees themselves. Also explored were six types of ethical climate on organizational commitment and its three dimensions, including affective, continuance, and normative commitment through an investigation on 476 Chinese insurance agents. The empirical results showed that ethical behavior of coworkers and a caring climate had a significantly positive impact on both organizational commitment and its three dimensions, while independence climate had no significant influence on overall organizational commitment or its three dimensions. Job satisfaction, ethical behavior of successful managers and employees themselves, and the other five types of ethical climates only had a significant impact on organizational commitment or some of its dimensions.

scholarly journals Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

2021 ◽  
Vol 5 (3) ◽  
pp. 361
Author(s):  
Mertyani Sari Dewi ◽  
Komang Trisna Sari Dewi ◽  
Made Dwi Ferayani
Keyword(s):  
Ethical Behavior ◽  
Reporting System ◽  
Partial Least Square ◽  
Least Square ◽  
Equity Sensitivity ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
Pls Analysis ◽  
The Government ◽  
Positive Effect

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. 

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.

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.

Moral Reasoning of Malaysian Auditor

2015 ◽  
Vol 21 (4) ◽  
pp. 942-946
Author(s):  
Hasnah Haron ◽  
Ishak Ismail ◽  
Yuvaraj Ganesan ◽  
Danizah Che Din
Keyword(s):  
Moral Reasoning ◽  
Ethical Behavior ◽  
Moderate Level ◽  
Public Confidence ◽  
Social Expectations ◽  
High Level

This study examines the level of moral reasoning of Malaysian auditors. Analysis on 79 respondents, found that Malaysian auditors have a moderate level of moral reasoning. The study found that 57% of respondents have a moral reasoning level more than 27.6% and a mean P score of 28.8%. This implies that Malaysian auditors are more concerned with social expectations and will act in accordance to it. Improved moral reasoning will lead to improved ethical behavior. This study helps Malaysian Institute of Accountant (MIA) to strategize and to increase the level of moral reasoning of auditors for a high level as to ensure sustainability and increase public confidence in the auditing profession.

Ethical leadership outcomes in nursing: A qualitative study

2017 ◽  
Vol 25 (8) ◽  
pp. 1051-1063 ◽  
Author(s):  
Maasoumeh Barkhordari-Sharifabad ◽  
Tahereh Ashktorab ◽  
Foroozan Atashzadeh-Shoorideh
Keyword(s):  
Content Analysis ◽  
Qualitative Study ◽  
Ethical Leadership ◽  
Ethical Behavior ◽  
Ethical Climate ◽  
Ethical Issues ◽  
Great Influence ◽  
Healthcare Services ◽  
Nursing Profession ◽  
Nursing Managers

Background: Leadership style adopted by nursing managers is a key element in progress and development of nursing and quality of healthcare services received by the patients. In this regard, the role of ethical leadership is of utmost importance. Objectives: The objective of the study was to elaborate on the ethical leadership and its role in professional progress and growth of nurses in the light of work condition in health providing institutes. Methods: The study was carried out as a qualitative study following conventional content analysis method. In total, 14 nursing faculty members and nursing managers at different levels were selected through purposive sampling method. Semi-structured interviews were used for data gathering. The data were analyzed using latent content analysis and constant comparison analysis. Ethical considerations: This study was conducted in accordance with ethical issues in research with human participants and national rules and regulations related to informed consent and confidentiality. The study was approved by the Committee of Ethics in Research at the Shahid Beheshti University of Medical Sciences in Tehran, Iran, under the code: sbmu.rec.1393.695 on 15 February 2015. Findings: Five subcategories were obtained based on the analysis, which constituted two main categories including “all-inclusive satisfaction” and “productivity.” Nursing leaders highlighted the point that their ethical behavior creates “inner satisfaction of the leader,” “employees’ job satisfaction,” and “patients’ satisfaction.” Improvement of productivity was another outcome of ethical behavior of the leaders. This kind of behavior resulted in “providing better services” and “inspiring ethical behavior in the employees.” It has great influence on progress and growth of the nursing profession. Conclusion: By creating an ethical climate, ethical leadership leads to positive and effective outcomes—for the patients as well as for the nurses and the leaders—and professional progress and development of the nursing profession. Therefore, an ethical work environment that supports nurses’ progress and development can be developed by paying more attention to moralities in recruitment, teaching ethical values to the leaders, and using a systematic and objective approach to assess morality in the environment.

Sign in / Sign up

Export Citation Format

Share Document