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All Journal Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)
Irodatun Nadilla
Universitas Negeri Malang
Economics, Econometrics & Finance Education Other

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The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics Irodatun Nadilla; Dodik Juliardi
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 2 (2021)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.495 KB) | DOI: 10.17977/um066v1i22021p172-182

Abstract

This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that Machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.
The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics Irodatun Nadilla; Dodik Juliardi; Dian Syariati
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 4 (2021)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.463 KB) | DOI: 10.17977/um066v1i42021p394-404

Abstract

This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.
Co-Authors Dodik Juliardi