ANALISIS PERBEDAAN FAKTOR-FAKTOR INDIVIDUAL TERHADAP PERSEPSI PERILAKU ETIS MAHASISWA : Studi Kasus pada Mahasiswa Jurusan Akuntansi dan Manajemen di Perguruan Tinggi Se-Karesidenan Surakarta

Abstract

The objective of this research is to investigate the effect of individual difference factors to ethic behavior perception of the students of accounting department at the university in Surakarta and its vicinity. The investigated individual factors consist of locus of control, knowledge discipline, work experience and equity sensitivity. This research uses quantitative approach. The population consists of all bachelor degree students of accounting and management department at state and private university in Surakarta. The samples of this research consist of 480 respondents from the universities in Surakarta and its vicinity. The technique of data collection through questionnaire. The technique of analyzing the data uses t test and ANOVA. The objective of the testing is to know the effect of locus of control difference, knowledge discipline, work experience and equity sensitivity difference to ethic behavior of accounting department's students. The research findings show that (a) the students of accounting department with internal locus of control have behavior which is more ethic than the students of accounting department with external locus of control, (b) the students of accounting department have behavior which is more ethic than the students of management department, (c) there is significant differences between ethic behavior of accounting's students who have not work experience yet and accounting's students who have had work experience, (d) accounting's students who belong to benevolent category significantly have behavior which is more ethic than accounting's students who belong entitleds category. Key words: ethic behavior, locus of control, equity sensitivity, accounting