Proceedings of the 7th Regional Accounting Conference (KRA 2020)

The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics

Authors
Irodatun Nadilla, Dodik Juliardi, Dian Syariati
Corresponding Author
Dian Syariati
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.037How to use a DOI?
Keywords
Machiavellian, Equity Sensitivity, Ethical Sensitivity, Ethical Perception of Accounting Students
Abstract

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 used is proportional sampling. The participants of this study are Bachelor’s degree (S1/ D4) students from accounting study program in year of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study are 381 accounting students from eight universities. The data analysis used in this study is multiple linear regression. The results showed that Machiavellian has 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.

Copyright
© 2021, 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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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.037How to use a DOI?
Copyright
© 2021, 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/).

Cite this article

TY  - CONF
AU  - Irodatun Nadilla
AU  - Dodik Juliardi
AU  - Dian Syariati
PY  - 2021
DA  - 2021/04/19
TI  - The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 290
EP  - 299
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.037
DO  - https://doi.org/10.2991/aebmr.k.210416.037
ID  - Nadilla2021
ER  -