DETAIL JURNAL
RISWAN YUDHI FAHRIANTA, BUDI ARTINAH
Vol. 8 No. 2 September 2016
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIE Indonesia) Banjarmasin
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This
study aims to identify and find empirical evidence whether the difference in:
gender (male and female), working experience (working and not working), and
situation (individual and group) is affect ethical sensitivity and ethical
decision making of accounting students. Using accounting students who are taking
profession and business ethic course as respondents. The results of this study
are: (1) by using gender socialization approach, gender differences can affects
ethical sensitivity and ethical decision making; (2) working experience
differences, between accounting students who are working and not working, is
affect the ethical decision making, but does not affect of ethical sensitivity,
and (3) situation differences of accounting students in responding to an
ethical dilemma in both individual and group situation do not affect on ethical
sensitivity and ethical decision making. The implication of this study are: (1)
by hiring female accountants in business community can provide more positive
effect than hiring male accountants, because female accountants are more
ethical, sensitive and less tolerant to unethical behavior and they tend to
avoid activity and unethical behavior,
and (2) profession and business ethics education is very important for bachelor
degree of accounting program because empirically, working experience reduce the
strength of ethical judgement, because standard or sosialization of ethics in
working environment is different with standard or sosialization of ethics in
accounting education that aims a generate an accounting professionals for the
future have a level of integrity and an understanding of the principles ethics
on the highest level.
Keywords: accounting students, ethical sensitivity, ethical decision making
