PENGARUH ETHICAL IDEOLOGY TERHADAP ETHICAL JUDGEMENTS PADA MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Pendidikan Profesi Akuntansi di Kota Semarang)

AZIZ, Abdul and CAHYONOWATI, Nur (2015) PENGARUH ETHICAL IDEOLOGY TERHADAP ETHICAL JUDGEMENTS PADA MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Pendidikan Profesi Akuntansi di Kota Semarang). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

Ethical judgement is the process by which an individual determines that one of the alternatives is morally right and the other alternative is morally wrong (Rest, 1986). This capability is very important and needed by each individual in performing their duties. This study aims to analyze the effect of ethical ideology towards ethical judgments, ethical ideology consist of idealism and relativism (Forsyth, 1980). This study was conducted in 2015. The data was collected using a questionnaire. The population of this study were students Accounting Profession in Semarang and the sample using simple random sampling technique The analysis technique used is multiple linear regression and the Kruskal-Wallis test. The research instrument has passed the test of validity and reliability. Regression models also have passed the classical assumptions of regression test. Statistical analysis showed that idealism and relativism has significant effect on ethical judgments. The Adjusted R Square value of 0.224 indicates that the variation in the ethical judgement of students of Accounting Profession is determined by idealism and relativism within 22.4 percent, while the remaining 77.6 percent is determined by otherfactors. And it is known that the group absolutist judge stricter than the other three groups.

Item Type:Thesis (Undergraduate)
Additional Information:Idealism, Relativism, Ethical Assessment, Absolutism, Situationism, Subjectivism, Exceptionism, Multiple Regression, Accounting Profession students
Uncontrolled Keywords:Idealism, Relativism, Ethical Assessment, Absolutism, Situationism, Subjectivism, Exceptionism, Multiple Regression, Accounting Profession students
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46125
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:11 Aug 2015 14:36
Last Modified:11 Aug 2015 14:36

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