Jurnal Akuntansi Multiparadigma
Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma

KOMPARASI EVALUASI ETIS MAHASISWA AKUNTANSI

Nikmatuniayah Nikmatuniayah (Politeknik Negeri Semarang)



Article Info

Publish Date
06 Mar 2014

Abstract

Abstract: Ethical Evaluation Comparative of Accounting Students. The study aimed to test the difference between ethical evaluation, ethical intentions, and ethical orientation based on gender and discipline-based differences. Multivariate analysis of covariance (Mancova) is used as research method. The result shows that there is no difference between different ethical orientation which is relativism, justice, and egoism between two gender and different educational background. Furthermore, there is no difference in ethical intentions and ethical evaluation between men and women, yet there is difference between different academic disciplines. Finally, there is a difference between the respondent that had and had not Ethic subject in college regarding ethical orientation, intentions and evaluation.Abstrak: Komparasi Evaluasi Etis Mahasiswa Akuntansi. Penelitian ini bertujuan untuk menguji perbedaan evaluasi etis,  intensi etis dan orientasi etis dilihat dari gender dan disiplin ilmu mahasiswa. Uji multivariate analysis of covariance (Mancova) digunakan dalam studi ini. Hasil pengujian menunjukkan bahwa tidak ada perbedaan orientasi etis meliputi relativism, justice dan egoism antara laki-laki dengan perempuan dan antara responden dari disiplin ilmu yang berbeda. Berikutnya tidak ada perbedaan intensi etis dan evaluasi etis antara laki-laki dengan perempuan, namun ada perbedaan di antara responden dari disiplin ilmu yang berbeda. Pamungkas, tidak ada  perbedaan responden yang pernah dan tidak pernah mendapatkan mata kuliah Etika terhadap orientasi etis, intensi etis, dan evaluasi etis.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...