PERBEDAAN PERSEPSI INTENSITAS MORAL MAHASISWA AKUNTANSI DALAM PROSES PEMBUATAN KEPUTUSAN MORAL (Studi Survei pada Mahasiswa Akuntansi S1, Maksi, Pendidikan Profesi Akuntansi (PPA) Universitas Diponegoro Semarang)

Abstract

This paper investigates critical issues on ethical behavior, specifically the role of an individual’s perception of situation-specific issues on decision making process in moral situation related to some accounting situation. A person who perceived moral problem does not always make moral-decision in practice because he/she tend to ignore moral issues when be faced with technical-characteristic situation. Data were collected using Questionnaire based on four scenarios contain moral issues in some accounting situation. By using MANOVA with repeated measurement, the result indicate that both MAKSI and PPA students perceived there is no ethical problem in scenarios, but Undergraduate Accounting students perceived that there is moral problem concerned the issues in four accounting scenarios. This investigation prove the difference of Moral Intensity as well as Moral Sensitivity, Moral Judgment, and Moral Intention were not always create a person’s moral-decision in some accounting moral problem situation. Keywords: Moral Intensity, accounting issue, moral-decision process, Manova Repeated Measurement.