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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Andri Prastiwi
Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Diponegoro, Indonesia Kampus Tembalang, Semarang, Jawa Tengah, Indonesia 50239
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Other

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Journal : JURNAL AKUNTANSI DAN AUDITING

 1 
THE RELATIONSHIP OF STUDENTS’ CORPORATE SOCIAL RESPONSIBILITY ORIENTATION AND ETHICAL PREFERENCES Harto, Puji; Prastiwi, Andri
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.693 KB) | DOI: 10.14710/jaa.12.1.1-16

Abstract

The objective of this study is to investigate the relationship of ethical preferences with the individual orientation toward corporate social responsibility that covering the economics, legal, ethical, and discretionary aspects. Sample was taken from undergraduate and graduate level accounting students enrolled in the behavioral accounting subject. With the understanding of the corporate social responsibility concept in the subject, it is expected that students can assess the corporate social responsibility orientation based on their behavioral perspective. A number of 195 final respondents were selected. The results from regression analysis show that two types of ethical preferences have significant relationship with the certain aspect of corporate social responsibility orientation. Utilitarianism ethical preference has opposite direction with formalism ethical preference when connected to CSR orientation. While formalism gives the emphasize to legal orientation, utilitarianism gives its opposition toward legal orientation and has positive direction toward economic orientation. 
Co-Authors Azizah, Asma’ul Bima Putranto Sejati Eko Nofianto, Eko Frenawidayuarti Wilsya Gea Rafdan Anggana Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Noviani Rindar Pradanti Nuzul Noor Ramadhan Pramono, Maylia Puji Harto Retno Indah Hernawati Sari Lestari Siti Mutmainah Syuza, Muhamad Raja Tyas, Carolina Dewi Ning Wulandari Wulandari