Pengaruh Konteks Profesional terhadap Penalaran Moral Mahasiswa Akuntansi

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Indrayeni Indrayeni
Riani Sukma Wijaya
Yessi Yunelia Rahmi



The aims of the study is to empirically examine the effect of the professional context on the moral reasoning of accounting students. The professional context consists of auditing and accounting firms. This research is a 2x1 between-subject experiment. Participants of this experiment are accounting students who have taken audit courses at private universities in the city of Padang. To determine differences accounting students of moral reasoning in the context of auditing and corporate accounting is ANOVA. The results show that theres are differences in the moral reasioning of accounting students in the context of auditing and corporate accounting. Statistical results also show that student moral in the audit is higher than students in the corporate accounting. This research provides implications that involve business ethics education integrated in each accounting course so as to facilitate students in making decisions in the face of ethical dilemmas.


Penelitian ini bertujuan untuk menguji secara empiris pengaruh konteks profesional terhadap penalaran moral mahasiswa akuntansi. Konteks profesional dibagi atas dua yaitu audit dan akuntansi perusahaan. Penelitian ini merupakan penelitian eksperimen 2x1 between-subject. Partisipan yang akan mengikuti eksperimen ini adalah mahasiswa akuntansi yang telah mengambil mata kuliah audit pada perguruan tinggi swasta yang ada di Kota Padang. Alat analisis yang digunakan untuk mengetahui perbedaan penalaran mahasiswa akuntansi dalam konteks audit dan akuntansi perusahaan adalah ANOVA. Hasil pengujian hipotesis menunjukkan bahwa terdapat perbedaan penalaran moral mahasiswa akuntansi dalam konteks audit dan akuntansi perusahaan. Hasil statistik juga menunjukkan bahwa penalaran moral mahasiswa dalam konteks audit lebih tinggi daripada mahasiswa dalam konteks akuntansi perusahaan. Penelitian ini memberikan implikasi berupa pentingnya pendidikan etika bisnis yang diintegrasikan dalam setiap matakuliah akuntansi sehingga memudahkan mahasiswa mengambil keputusan dalam menghadapi dilemma etis

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