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

DOI

10.2991/icaess-19.2019.10How to use a DOI?

Keywords

Moral Reasoning; Ethical Sensitivity; Ethical Climate; Ethical Behavior

Abstract

This study aims to determine and assess empirically whether there is influence of moral reasoning, ethical sensitivity and ethical climate to the ethical behavior of accounting students. The sampling technique used purposive sampling method to obtain the sample in this research as much as 333 students with majors oraccounting study program in accredited college in Batam city 2017/2018 academic year that is Batam State Polytechnic, Universitas Putera Batam, and Universitas Riau Kepulauan. Data processing techniques in this study using SPSS program by using multiple linier regression analysis test as hypothesis test. Validity test using Pearson Product Moment correlation test, while reliability test using cronbach alpha. Classic assumption tests include normality test, multicollinearity test and heteroscedasticity test. The results of this study indicate that there is a positive and significant influence of moral reasoning, ethical sensitivity, and ethical climate to the ethical behavior of accounting students. Limitations in this study is in terms of respondents, who are limited to students majoring in accounting or study program. Subsequent research is expected to add a wider sample and add other variables that may affect student's ethical behavior.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Hajan Hidayat
PY  - 2019/12
DA  - 2019/12
TI  - The Effect of Moral Reasoning, Ethical Sensitivity, and Ethical Climate on The Accounting Student's Ethical Behavior
BT  - Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)
PB  - Atlantis Press
SP  - 306
EP  - 311
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaess-19.2019.10
DO  - 10.2991/icaess-19.2019.10
ID  - Hidayat2019/12
ER  -