PENDEKATAN BARU PENGEMBANGAN ETIKA PROFESI AKUNTAN : ANTESEDEN PERILAKU MORAL MAHASISWA AKUNTANSI PERSPEKTIF REST COGNITIVE MODEL

Abstract

This study aims to find a new approach to ethical development of accounting profession: antecedents of the behavior of accounting students moral perspective of cognitive models rest. The research was conducted by using a purposive sampling method with the requirements of accounting students who are taking courses in auditing. This study obtained a sample of accounting students at four universities in the city of Padang. Number of questionnaires distributed to respondents as much as 120 sheets and questionnaires that can be analyzed further as many as 96 sheets. Data analysis was performed by multiple regression method using the SPSS program. These results indicate that the first hypothesis (a), moral thinking no significant effect on moral sensitivity, moral considerations, and moral character (b), moral reasoning significantly affect the moral motivation. The second hypothesis (a), the orientation of ethics  significant effect on moral considerations, (b) the orientation of ethics no significant effect on moral sensitivity, moral motivation, and moral character. The third hypothesis: gender no significantly influence the moral sensitivity, moral judgment, moral motivation and moral character. The four hypothesis (a) cumulative grade point average significantly influence the moral sensitivity, (b) grade point average no significant effect on moral judgment, moral motivation and moral character.