ACCOUNTING STUDENT’S PERCEPTION ON AUDITOR’S UNETHICAL BEHAVIOR: THE ROLE OF ETHICAL SENSITIVITY, ETHICAL ORIENTATION AND MORAL REASONING

Abstract

This study aims to examine the influence of ethical sensitivity, idealism ethical orientation, relativism ethical orientation and moral reasoning on accounting student’s perception toward auditor’s unethical behavior. The sample in this research uses purposive sampling method. The sample in this research is 123 students of accounting undergraduate students of Diponegoro University who have taken auditing 1 and 2; business ethics and profession courses. This study used multiple regression analysis. The result of hypothesis testing shows that the ethical sensitivity, idealism ethical orientation and moral reasoning variables influence accounting student’s perception on auditor’s unethical behavior. The variable of relativism ethical orientation does not influence accounting student’s perception on auditor’s unethical behavior.