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PENGARUH GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG
 
Creator Afriani, Mely
Askandar, Noor Shodiq
Mahsuni, Abdul Wahid
 
Description ABSTRACT Basically, prospective accountants want to be professional for their profession, therefore accountant students who are still pursuing academics have the power to introspect themselves based on ethical behavior. Because the crisis of knowledge morality of ethical valuesresults in a person acting outside the norm. So this research is to examine factors that can change accounting students to behave ethically. This analysis uses independent variables ‘gender, ethical sensitivity, locus of control and an understanding of the accounting code of ethics with the dependent variable of ethical behavior’. The population taken is accounting students of 2015 Islamic university. From the results of the 97 distributed direct questionnaires consisting of students and students using probability sampling methods and multiple linear regression testing. The results of this study indicate that gender, ethical sensitivity and understanding of the professional code of ethics of accountants positively influence student ethical behavior while locus of control is significantly negative towards ethical behavior.Keywords: Ethical behavior, gender, ethical sensitivity, locus of control and ethical codes of the accounting profession,
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/3776
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/3776/3395
 
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