PENGARUH PENALARAN MORAL, SENSITIVITAS ETIKA, DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN GENDER SEBAGAI VARIABEL MODERASI

AMBIYA, SOFA NUR (2020) PENGARUH PENALARAN MORAL, SENSITIVITAS ETIKA, DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DENGAN GENDER SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

SOFA NUR AMBIYA. The Effect Of Moral Reasoning, Ethical Sensitivity, And Understanding Code Of Ethics Of The Accountant Profession Towards The Ethical Behavior Of Accounting Students On The Basis Of Gender As Moderating Variables, Faculty of Economics, State University of Jakarta, 2020. This research aims to prove the effect of Moral Reasoning, Ethical Sensitivity, and Understanding Code Of Ethics Of The Accountant Profession Towards The Ethical Behavior Of Accounting Students on the basis of Gender as moderating variables. The population of this research is all students of S1 accounting program who are training in State University in Jabodetabek area namely University of Indonesia (UI), State University of Jakarta (UNJ), and University of Pembangunan Nasional (UPN) “Veteran” Jakarta. this research uses primary data and was collected by using questionnaire method with 75 respondent. This research used moderated regression analysis (MRA). This researcsh was helped by SPSS SPSS 26 software. The result of this research showed that (1) Moral Reasoning doesn’t affect The Ethical Behavior Of Accounting Students; (2) Ethical Sensitivity affects the The Ethical Behavior Of Accounting Students; (3) Understanding Code Of Ethics Of The Accountant Profession affects The Ethical Behavior Of Accounting Student; (4) Gender wasn’t able to moderate the effect of Moral Reasoning to The The Ethical Behavior Of Accounting Students; (5) Gender wasn’t able to moderate the effect of Ethical Sensitivity to The The Ethical Behavior Of Accounting Students; and (6) Gender wasn’t able to moderate the effect of Ethical Sensitivity to The The Ethical Behavior Of Accounting Students. This research has limitations namely some of the adjusted grades of R square which are relatively small and the respondents of this research research are only undergraduate accounting students at the state university of Jabodetabek region. So there are some suggestions for further research that are using other variables that are suspected to affect the ethical behavior of accounting students and adding respondents to diploma-level accounting students or private university students as a research population. Kata Kunci: Moral Reasoning, Ethical Sensitivity, Understanding Code Of Ethics Of The Accountant Profession, The Ethical Behavior Of Accounting Students, Gender

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