PENGARUH PERTIMBANGAN ETIS, PERILAKU MACHIAVELIAN, DAN GENDER DALAM PEMBUATAN KEPUTUSAN ETIS MAHASISWA 51 AKUNTANSI

Abstract

This research had purposed to test and to btow how big the in pact of ethical reasoning Machiavellian behiaviour and the impact ofgender to ethical decision making. This research also purposed to found ifthere were any differcnt impact ofethical reasoning, Machiattellian behaviour and gender between the group of accounting students in Scrtya Wacana Clvistian University and Atma Jrya Catlnlic University. This research used Purposive Sampling to choosed tlrc satnple. funple of this reseach are 93 accounting students in Satya Wac*ta Cristian University and 97 students in Atma Jaya Catholic University that have passed the Auditing I and Auditing II lessons (the name of the lessow depends on the curriculum of the university). Number of the sarnple was obtained by the Slovin formula. The result indicated that on bAth sample, Machiavellian behwiour had impacted the ethical decision making, whether on ftrst or second condition. But the ethical reasoning and gender did not hove impact on ethical decision making. This reseach also indicued that there were no result diferences between the group of accounting students in Satya Wacaw Christian University and Atma Joya Catholic University.