ANALISIS PENGARUH PENALARAN ETIS DAN SENSITIVITAS ETIKA TERHADAP PERILAKU ETIS MAHASISWA

ANGGRIANTI, LIA (2019) ANALISIS PENGARUH PENALARAN ETIS DAN SENSITIVITAS ETIKA TERHADAP PERILAKU ETIS MAHASISWA. Other thesis, STIE MALANG KUCECWARA.

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Abstract

vi ABSTRAK Seiring dengan adanya pelanggaran etika yang marak terjadi yang dilakukan oleh akuntan, baik akuntan publik maupun akuntan intern perusahaan serta akuntan pemerintah dan berdasarkan hasil penelitian yang telah di lakukan sebelumnya menghasilkan hasil yang berbeda maka penelitian ini bertujuan untuk menguji pengaruh penalaran etis dan sensitivitas etika terhadap perilaku etis mahasiswa.Populasi dalam penelitian ini yaitu mahasiswa akuntansi di STIE Malangkucecwara.Sampel penelitian yang diambil menggunakan teknik simple random sampling.Total sampel yang digunakan dalam penelitian adalah 184 mahasiswa akuntansi. Penelitian ini menggunakan metodePartial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa (1) Sensitivitas etika berpengaruh signifikan positif terhadap perilaku etis. (2) Sensitivitas etika berpengaruh signifikan positif terhadap penalaran etis. (3) Penalaran etis berpengaruh signifikan positif terhadap perilaku etis. (4) Penalaran etis tidak memediasi sensitivitas etika terhadap perilaku etis. Kata Kunci : Penalaran Etis, Sensitivitas Etika, Perilaku Etis vii 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 produce 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 taken using 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 ethical sensitivity to ethical behavior. Keywords: Ethical Reasoning, Ethical Sensitivity, Ethical Behavior

Item Type: Thesis (Other)
Uncontrolled Keywords: Penalaran Etis, Sensitivitas Etika, Perilaku Etis
Subjects: Perilaku Keorganisasian > Perilaku Individu
Depositing User: Library STIE MCE
Date Deposited: 30 Jan 2020 03:32
Last Modified: 06 Jan 2021 03:51
URI: http://repository.stie-mce.ac.id/id/eprint/111

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