Analisis Pengaruh Penalaran Etis Dan Sensitivitas Etika Terhadap Perilaku Etis Mahasiswa

Lia Anggriati, Muslichah M

Abstract


Along with the violations of ethics that occur frequently committed by accountants, both public accountants, and internal company accountants and government accountants and based on the results of research that has been done before producing different results, this study aims to examine the effect of ethical reasoning and ethical sensitivity to behavior ethical students. The population in this study were accounting students at STIE Malangkucecwara. Research samples were taken using a simple random sampling technique. The total sample used in the study was 184 accounting students. This study uses the Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivity has a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positive effect 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 ethical behavior.


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DOI: https://doi.org/10.5206/.v2i1.1920

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