PERBEDAAN PERSEPSI INTENSITAS MORAL MAHASISWA AKUNTANSI DALAM PROSES PEMBUATAN KEPUTUSAN MORAL (Studi pada Mahasiswa Akuntansi S1, Maksi, Pendidikan Profesi Akuntansi (PPA) Universitas Diponegoro Semarang)

Abstract

ABSTRACT This paper investigates critical issues on ethical behavior, specifically the role of an individual’s perception of situation-specific issues on decision making process in moral situation related to some accounting situation. A person who perceived moral problem does not always make moral-decision in practice because he/she tend to ignore moral issues when be faced with technical-characteristic situation. Data were collected using Questionnaire based on four scenarios contain moral issues in some accounting situation. By using MANOVA with repeated measurement, the results indicate that Undergraduate, MAKSI and PPA students perceived there is ethical problem concerned Actor’s action in four accounting scenarios. The differences in perceptions of three moral intensity components: social consensus, temporal immediacy and proximity stood out more in the accounting issues analyzed. The findings presented in this research extend the existing understanding about the importance of the components of moral intensity in the ethical decision making process of accounting professionals. The results can be used to enhance ethics coursework and training programs in educational settings and industry. Keywords: Moral Intensity, accounting issue, moral-decision process, Manova Repeated Measurement.