Komparasi Evaluasi Etis Mahasiswa Akuntansi

Abstract

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.

Keywords

• evaluasi etis
• intensi etis
• orientasi etis
• gender
• disiplin ilmu