PENGARUH KARAKTERISTIK INDIVIDU TERHADAP PEMILIHAN PELAPORAN KEUANGAN ETIS Studi Kasus pada Mahasiswa S-2 Akuntansi di Perguruan Tinggi Semarang

Abstract

The aim of this study is to examine the influence of individual characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference to the ethical financial reporting choice. The population in this study were all students of S2 Accounting at universities in Semarang. The sampling method used in this study is purposive sampling and obtained 70 respondents. Primary data collection method used is the questionnaire. This study uses logistic regression analysis for hypotheses testing. The result of this study show that variable of risk preference had negatively significant influence on ethical financial reporting choice, while variables of cognitive moral development, idealism, machiavellianism,and deontology had no significant influence on ethical financial reporting choice.