HUBUNGAN PERTIMBANGAN ETIS, PERILAKU MACHIAVELLIAN dan GENDER dalam PENGAMBILAN KEPUTUSAN ETIS : (STUDI pada MAHASISWA Sl AKUNTANSI dan MAHASISWA PPA di UNIVERSITAS DIPONEGORO dan AUDITOR di SEMARANG

Abstract

This research is replicated from Richmond's research (2001) and has modified by reasercher. This research aims to examine the influence of ethical reasoning, Machiavellian behavior, and gender towards ethical decision making in group of accounting students, PPA students at the Diponegoro University and auditors in Semarang. In this research there are two conditions :first condition is ethical decision making when the participant evaluated the third party's ehical dilemma, and second condition is ethical decision making whenparticipant views oneselfas the personfaced with the ethical dilemma. Sample in this research consist of three groups. There are group of accounting students ofDiponegoro University (107 respndents), PPA students of Diponegoro University (65 respondents), auditors in Semarang (70 respondents). Methods to get this sample using simple random sampling. Whereas to answer research hypothesis used multiple linier regression and Chow Test after the reliability test, validity test, and classical assumption test were done. The result of hypothesis test showed that in first condition ethical reasoning and Machiavellian behavior is significant to influence ethical decision making in PPA students group. In accounting students and auditor group ethical reasoning is not significant to influence ethical decision making. Whereas gender is not significant to influence ethical decision making in accounting students group, PPA students group, and auditors group. In second condition ethical reasoning and Machiavellian behavior is significant to influence ethical decision making in PPA students group. Meanwhile in accounting students ethical reasoning and Machiavellian behavior is not significant to influence ethical decision making. In auditors groupjust Machiavellian behavior which significant towards ethical decision making. In gender there is not significant to influence ethical decision making in accounting students group, PPA students group, and auditors group. Beside that, in all group there find difference about the influence ofethical reasoning and Machiavellian behavior towards ethical decision making when the participant evaluated the third party's ehical dilemma, and when participant views oneselfas thepersonfaced with the ethical dilemma. Keywords: Ethical Reasoning, Machiavellian Behaviour, Gender, Ethical Decision Making