THE INFLUENCE OF BUSINESS ETHICS EDUCATION, GENDER, AND ACADEMIC PERFORMANCE INTO THE MORAL JUDGEMENT OF ACCOUNTING STUDENTS

ANIS FADLILAH ITSNAINI, Dr. Supriyadi, M.Sc., CMA., CA., Ak.,

2017 | Skripsi | S1 AKUNTANSI

Penelitian ini bertujuan untuk mengidentifikasi pengaruh pendidikan etika bisnis, gender, dan performa akademik terhadap penilaian moral mahasiswa akuntansi. Metode penyampelan yang digunakan pada penelitian ini adalah quota sampling dengan 111 responden yang belum mengambil mata kuliah etika bisnis dan 39 responden yang sudah mengambil mata kuliah etika bisnis. Metode analisis data menggunakan regresis linier berganda dan analisis regresi dimoderasi. Hasil penelitian ini menunjukkan bahwa mahasiwa yang sudah mengambil mata kuliah etika bisnis memiliki penilaian moral yang lebih tinggi dibandingkan dengan yang belum. Penelitian ini juga menunjukkan perbedaan gender ke dalam penilaian moral bahwa penilaian perempuan lebih etis daripada laki-laki. Tapi, siswa yang memiliki IPK lebih tinggi tidak menunjukkan bahwa mereka memiliki penilaian moral yang lebih tinggi. Kata kunci: pendidikan etika bisnis, gender, performa akademik, penilaian moral, mahasiswa akuntansi.

This research is aimed to identify the influence of business ethics education, gender, and academic performance into the moral judgment of accounting students. The sampling method that used in this research is quota sampling which consists of 111 students who have not taken business ethics course yet and 39 students who have taken business ethics course. The analysis data used multiple linear regression and moderated regression analysis. The result of this research indicates that students who have taken business ethics course have higher moral judgement than students who have not taken the course yet. This research also indicates differences of gender into the moral judgment that female more ethical judgment than male. But, students who have higher GPA don’t indicate that they have higher moral judgment. Keywords: business ethics education, gender, academic performance, moral judgment, accounting students.

Kata Kunci : Keywords: business ethics education, gender, academic performance, moral judgment, accounting students.