Main Article Content
Abstract
Tujuan penelitian ini adalah untuk mengidentifikasi perbedaan perilaku etis antara mahasiswa akuntansi dengan locus of control internal dan external, antara mahasiswa akuntansi dan mahasiswa hukum, dan antara mahasiswa akuntansi dalam kategori benevolents dan entitleds. Penelitian ini dilakukan melalui metode survei, dengan kuesioner diberikan kepada responden untuk mendapatkan data. Riset ini dilakukan pada 198 mahasiswa S1 akuntansi dan hukum Universitas Lambung Mangkurat. Penulis menggunakan tes sampel t independen untuk menguji hipotesis penelitian ini. Mereka menguji perbedaan mean antara dua kelompok sampel independen. Untuk menguji hipotesis penulis, program statistik SPSS versi 25 digunakan. Hasilnya menunjukkan bahwa perilaku etis siswa akuntansi dengan locus of control internal dan eksternal berbeda. Terdapat perbedaan besar dalam perilaku etis mahasiswa akuntansi dan hukum, serta perbedaan besar dalam perilaku etis mahasiswa yang termasuk dalam kategori benevolents dan entitileds.
Kata kunci: locus of control, disiplin ilmu, equity sensitivity, perilaku etis
Article Details
References
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- Bommer, M., & Tuttle, M. (1987). A Behavioral Model of Ethical and Unethical Decision Making. 6.
- Clock, P. O., & Okleshen, M. (1993). A Comparison of Ethical Perceptions of Business and Engineering Majors.
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- Mudrack, P. E. (2010). The Journal of Social Machiavellianism and Locus of Control : A Meta-Analytic Review. January 2015. https://doi.org/10.1080/00224545.1990.9922944
- Reiss, M. C., & Mitra, K. (1998). The Effects of Individual Difference Factors on the Acceptability of Ethical and Unethical Workplace Behaviors. 1581–1593.
- Siegel, G and Marconi, H. R. (1989). Behavioral Accounting. South-Western Publishing Co.
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References
Berger, K. A. (1996). Undergraduate Student Attitudes About Hypothetical Marketing Dilemmas Carl Malinowski. 525–535.
Bommer, M., & Tuttle, M. (1987). A Behavioral Model of Ethical and Unethical Decision Making. 6.
Clock, P. O., & Okleshen, M. (1993). A Comparison of Ethical Perceptions of Business and Engineering Majors.
Fakhrana Denadia, S. E. (2022). Hubungan Etika dan Ilmu Psikologi Berdasarkan Perspektif Filsafat The Relation between Ethics and Psychology Based on Philosophical Perspective. December.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. BP Undip.
Jones, G. E., & Kavanagh, M. J. (1996). An Experimental Examination of the Effects of Individual and Situational Factors on Unethical Behavioral Intentions in the Workplace. 511–523.
Joseph F. Hair , William C. Black , Barry J. Babin, R. E. A. (2010). multivariate-data-analysis-7th-edition_compress.pdf (p. 761). Pearson.
Julyanti, N. K. D., & Sudiana, I. W. (2022). Pengaruh Equity Sensitivity, Ethical Sensitivity, Dan Locus Of Control Terhadap Perilaku Etis Mahasiswa Akuntansi (Studi Kasus pada Mahasiswa Akuntansi Universitas Hindu Indonesia). Hita Akuntansi Dan Keuangan, Oktober, 225–238.
Maslach, C. (2015). Individuation . Conceptual Analysis and Assessment. September 1985. https://doi.org/10.1037/0022-3514.49.3.729
Mautz, R. K. dan Sharaf, H. A. (1993). The Philosophy of Auditing. American Accounting Association.
Miller, W. F., & Claire, E. (2011). Ethics In The Accounting Curriculum : What Is Really Being Covered ? 4(10), 1–10.
Mudrack, P. E. (2010). The Journal of Social Machiavellianism and Locus of Control : A Meta-Analytic Review. January 2015. https://doi.org/10.1080/00224545.1990.9922944
Reiss, M. C., & Mitra, K. (1998). The Effects of Individual Difference Factors on the Acceptability of Ethical and Unethical Workplace Behaviors. 1581–1593.
Siegel, G and Marconi, H. R. (1989). Behavioral Accounting. South-Western Publishing Co.
Skills, M., & Hatfield, J. D. (1985). Test For Individual Perceptions Of Job. 1976, 1055–1064.
Steven, M. (2016). Virtue ethics and accounting education. January 1995.
Ward, S. P., Ward, D. R., & Deck, A. B. (1993). Certified Public Accountants : Ethical Perception Skills and Attitudes on Ethics Education.