Pengaruh locus of control, orientasi etika, dan gender terhadap sensitivitas etis mahasiswa

Zhikr Masruuraa Adi, Haajar (2018) Pengaruh locus of control, orientasi etika, dan gender terhadap sensitivitas etis mahasiswa. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Ethical behavior of professional accountants is the status and credibility of a professional accountant. An accountant in their profession should uphold the basic principles of professional ethics that exist in the code of ethics of accountants Indonesia which includes the responsibility of the profession, the public interest, integrity, competence and prudence professional, confidentiality, professional behavior, and technical standards for accountability professionalism owned by understanding the values of ethics or morals when making decisions ethically. This study aimed to examine the effect of locus of control, ethical orientation to the ethical sensitivity of accounting students and ethical sensitivity test for differences in accounting student men and women student. The number of samples analyzed in this study were 177 accounting students in STIE Perbanas who are taking courses of business ethics and accounting profession. The sampling technique used in this study was convenience sampling. Data analysis techniques used in this research is multiple linear regression analysis and independent sample t-test. These results indicate that the locus of control and ethical orientation idealism affect the ethical sensitivity, whereas the ethical relativism orientation does not affect the ethical sensitivity. And there are differences in the ethical sensitivity of accounting students male and female accounting students. Data analysis techniques used in this research is multiple linear regression analysis and independent sample t-test. These results indicate that the locus of control and ethical orientation idealism affect the ethical sensitivity, whereas the ethical relativism orientation does not affect the ethical sensitivity. And there are differences in the ethical sensitivity of accounting students male and female accounting students. Data analysis techniques used in this research is multiple linear regression analysis and independent sample t-test. These results indicate that the locus of control and ethical orientation idealism affect the ethical sensitivity, whereas the ethical relativism orientation does not affect the ethical sensitivity. And there are differences in the ethical sensitivity of accounting students male and female accounting students. Keywords: Ethical sensitivity, Locus of Control, Idealism Ethical Orientation and Orientation Ethical Relativism

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 25 Oct 2018 06:07
Last Modified: 25 Oct 2018 06:07
URI: http://eprints.perbanas.ac.id/id/eprint/3385

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