PENGARUH PERTIMBANGAN ETIS, PERILAKU MACHIAVELIAN, DAN GENDER DALAM PEMBUATAN KEPUTUSAN ETIS MAHASISWA S1 AKUNTANSI

Abstract

This research replicated from dissertation that have been done by Richmond. This research had purposed to test and to know how big the impact of ethical reasoning, Machiavellian behaviour, and the impact of gender to ethical decision making. This research also purposed to found if there were any different impact of ethical reasoning, Machiavellian behaviour and gender between the group of accounting students in Satya Wacana Christian University and Atma Jaya Catholic University. There were two conditions in this research, the first situation is when someone had to make an ethical decision but the ethical dillemas was happened to others. The second condition is when someone had to make an ethical decision in a situation that affected theirself. This research used Purposive Sampling to choosed the sample. Sample of this research are 93 accounting students in Satya Wacana Cristian University and 97 students in Atma Jaya Catholic University that have passed the Auditing I and Auditing II lessons (the name of the lessons depends on the curriculum of the university). Number of the sample was obtained by the Slovin formula. This research was using multiple linier regression by SPSS program as the analytical method. The result indicated that on both sample, Machiavellian behaviour had impacted the ethical decision making, whether on first or second condition. But the ethical reasoning and gender did not have impact on ethical decision making. This reseach also indicated that there were no result differences between the group of accounting students in Satya Wacana Christian University and Atma Jaya Catholic University.