Pengaruh Inter-religiosity vs Intra-religiosity terhadap Sikap Etis Individu: Studi di Daerah Istimewa Yogyakarta (DIY)

ALYA ULFATUNNISA IKHSAN, Prof. Supriyadi, M.Sc., Ph.D., CMA., CA., Ak.

2024 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh inter-religiosity dan intra-religiosity terhadap sikap etis individu di Daerah Istimewa Yogyakarta (DIY), serta mengeksplorasi peran gender sebagai variabel moderasi dalam hubungan tersebut. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data primer metode survei dengan kuesioner. Sampel dari penelitian ini adalah masyarakat yang berdomisili di DIY dengan jumlah 100 sampel. Analisis data pada penelitian ini dilakukan menggunakan regresi linear berganda dan regresi moderasi untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa kedua variabel independen, yaitu inter-religiosity maupun intra-religiosity, memiliki pengaruh signifikan positif terhadap sikap etis individu. Tetapi, jika dibandingkan, intra-religiosity memiliki pengaruh yang lebih kuat daripada inter-religiosity. Selain itu, gender tidak terbukti memoderasi hubungan inter-religiosity dan intra-religiosity terhadap sikap etis individu.

This study aims to provide empirical evidence related to the influence of inter-religiosity and intra-religiosity on individual ethical attitudes in the Special Region of Yogyakarta (DIY), as well as explore the role of gender as a moderating variable in the relationship. The sample of this study is people domiciled in DIY with a total of 100 samples. Data analysis in this study was carried out using multiple linear regression and moderation regression to test the research hypothesis. The results showed that the two independent variables, namely inter-religiosity and intra-religiosity, had a significant positive influence on individual ethical attitudes. However, when compared, intra-religiosity has a stronger influence than inter-religiosity. In addition, gender has not been shown to moderate the relationship between inter-religiosity and intra-religiosity to an individual ethical attitudes.

Kata Kunci : inter-religiosity, intra-religiosity, sikap etis individu, gender, moderasi, DIY