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All Journal Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) INVENTORY: JURNAL AKUNTANSI EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Eksplorasi Akuntansi (JEA) ACE : Accounting Research Journal JRABA Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Ekuitas Jurnal Pnedidikan Ekonomi
Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani
Departemen Akuntansi Universitas Airlangga, Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Journal of Accounting and Investment

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Hubungan Faktor Internal dan Eksternal terhadap Proses Pengambilan Keputusan Etis Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.563 KB) | DOI: 10.18196/jai.18162

Abstract

This study aims to examine the relationship of two factors, namely internal factors (based on the individual characteristics: personal moral philosophy which is consisting of idealism and relativism, education level, gender and age) as well as external factors (moral intensity which has six variables, namely the magnitude of the consequences, social consensus, probability of effect, temporal immediacy, concentration of effect, and proximity) to the three-stage of ethical decision-making processes (ethical recognition, judgment and intention). Data collected used survey method. Respondents are undergraduate and graduate students of accounting. A total of 173 respondents had fill out questionnaires completely. Analyis data used hierarchical linear regression, independent t-test and one-way anova. The findings show that some of the variables tested had a significant relationship as predicted in all of the three stage of ethical decision-making processes with a difference in level of significance. However, no significant relationship was found regarding the relationship of age in all of the three stages, as well as the the evidence of a significant relationship that is inconsistent with the predictions regarding the relationship of gender in the stages of ethical intention and the relationship of probability of effect and proximity in the stages of ethical recognition.
Co-Authors Alfiana Fitri Dewi Murdiawati Dinda Ayu Laksmi Gunarsa, I Komang Gede Raditya Hansel, Richard I Made Narsa Kadek Pranetha Prananjaya, Kadek Pranetha Lukita, Carolyn Maharani, Husnunnida Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Olivia Nuralyza Pratama, Vany Erdiyanti Putri Wulanditya Romadhon, Fitri Sedianingsih, Sedianingsih Sriani, Dewi Stefanie Maria Natasha Nugroho Toyyibah, Ainun Tresna Adinda Regbiyantari Triana Retnosari Wedatama, Ceilio Marsa Yumna Salvatira Bibi Zunianto, Anugrah Pamungkas Wijil