PENDEKATAN BARU PENGEMBANGAN ETIKA PROFESI AKUNTAN: ANTESEDEN PERILAKU MORAL MAHASISWA AKUNTANSI PERSPEKTIF REST COGNITIVE MODEL
Abstract: This study
aims to find
a new approach
to ethical development
of accounting profession: antecedents
of the behavior
of accounting students
moral perspective of cognitive
models rest. The
research was conducted
by using a
purposive sampling method with
the requirements of accounting students who are taking courses in auditing. This study
obtained a sample
of accounting students
at four universities
in the city
of Padang. Number of questionnaires distributed to respondents as much
as 120 sheets and questionnaires
that can be
analyzed further as
many as 96
sheets. Data analysis
was performed by multiple regression method using the SPSS program. These results indicate that the first hypothesis
(a), moral thinking no
significant effect on moral
sensitivity, moral considerations, and
moral character (b),
moral reasoning
significantly affect the
moral motivation. The
second hypothesis (a),
the orintation of ethics
significant effect on
moral considerations, (b)
the orientation of ethics
no significant effect
on moral sensitivity,
moral motivation, and
moral character. The third
hypothesis: gender no
significantly influence the
moral sensitivity, moral judgment, moral
motivation and moral
character. The four
hypothesis (a) cumulative grade point average significantly
influence the moral sensitivity, (b) grade point average no significant effect
on moral judgment, moral motivation and moral character.
Keywords: Moral Thought,
Ethics Orientation, Moral Sensitivity, Moral Considerations, Moral Motivation,
Moral Character
Penulis: Riung Ersa Gumayal, Dandes
Rifa
Kode Jurnal: jpakuntansidd120449
