PENGARUH KONTEKS PROFESIONAL DAN PENDIDIKAN ETIKA TERHADAP DELIBERATIVE MORAL REASONING MAHASISWA AKUNTANSI

• المؤلفون الرئيسيون: , LUISA ANGGASTA, , Dewi Fatmawati, S.E., M.Ec.
• التنسيق: Theses and Dissertations NonPeerReviewed
• منشور في: [Yogyakarta] : Universitas Gadjah Mada 2014
• الموضوعات: ETD
• الوصول للمادة أونلاين: https://repository.ugm.ac.id/132415/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=72948

Auditors and corporate accountants will often face ethical dilemma in their professional work. Moral reasoning is one of many factors that influence auditors and corporate accountants when they have to make decisions about ethical dilemma problems. The purpose of this research is to investigate the effect of professional context and ethics education to students� deliberative moral reasoning. This research involves 136 accounting students from three different universities in Daerah Istimewa Yogyakarta and Jawa Tengah. Students will face professional context cases in auditing and corporate accounting in order to depict more realistic decisions in workplace. The result of this research showed that students in audit condition had significantly higher deliberative moral reasoning score than students in accounting corporate condition. Meanwhile, ethics education did not have significant effect on accounting students� deliberative moral reasoning level.