Pengaruh Ethical Sensitivity, Love of Money, dan Moral Reasoning Terhadap Perilaku Etis Mahasiswa Akuntansi

Abstract

Hendriano Pratama Putra Jelatu. The Effect of Ethical Sensitivity, Love of Money, and Moral Reasoning on the Ethical Behavior of Accounting Students at Mulawarman University. Supervised by Mrs. Fibryani Nur Khairin. This study aims to examine the effect of ethical sensitivity, love of money, and moral reasoning on the ethical behavior of Mulawarman University accounting students. This type of research is quantitative, using primary data and measured using a Likert scale. The number of samples used in this study were 199 respondents from accounting students at Mulawarman University who were determined by the purposive sampling method. This study uses the PLS-SEM analysis method which is processed with the SmartPLS 3.2.9 program. The results of this research show that ethical sensitivity and moral reasoning have a positive and significant effect on the ethical behavior of accounting students at Mulawarman University, while love of money has no effect on the ethical behavior of accounting students at Mulawarman University.