PENGARUH GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL, DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA
Abstract: The purpose of this
research is to examine some factors that may effect ethical behavior of
accounting students of Syiah Kuala University. There are four variables
hypothesized affect ethical behavior which are gender, ethical sensitivity,
locus of control and comprehensif of accountant profession ethical code.
The respondents are the accounting students of Syiah Kuala University who
have attended courses in Auditing. The samples are collected using simple
random sampling method and resulted 74 students become the final samples. This
research uses multiple regression linear analysis.
The result of this research show that simultaneous of gender, ethical
sensitivity, locus of control and comprehensif of accountant profession ethical
code have effect on ethical behavior of accounting students of Syiah Kuala
University. Partially the research shows that all variables are significantly
effected on ethical behavior of accounting students of Syiah Kuala University.
Keywords: Ethical behavior, gender, ethical sensitivity, locus of
control, comprehensif of accountant profession ethical code
Penulis: Cut Safira Dara
Yovita, Rahmawaty
Kode Jurnal: jpakuntansidd160713
