The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics
- DOI
- 10.2991/aebmr.k.210416.037How to use a DOI?
- Keywords
- Machiavellian, Equity Sensitivity, Ethical Sensitivity, Ethical Perception of Accounting Students
- Abstract
This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method used is proportional sampling. The participants of this study are Bachelor’s degree (S1/ D4) students from accounting study program in year of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study are 381 accounting students from eight universities. The data analysis used in this study is multiple linear regression. The results showed that Machiavellian has a positive effect on the accounting students’ ethical perceptions of the accountant’s ethical behavior, equity sensitivity had no effect on the accounting students’ perceptions of the accountant’s ethical behavior, and ethical sensitivity had a positive effect on the accounting students’ ethical perceptions of the accountant’s ethical behavior.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Irodatun Nadilla AU - Dodik Juliardi AU - Dian Syariati PY - 2021 DA - 2021/04/19 TI - The Effects of Machiavellian, Equity Sensitivity, and Ethical Sensitivity on the Accounting Students’ Ethical Perceptions in Perceiving the Accountants’ Ethics BT - Proceedings of the 7th Regional Accounting Conference (KRA 2020) PB - Atlantis Press SP - 290 EP - 299 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210416.037 DO - 10.2991/aebmr.k.210416.037 ID - Nadilla2021 ER -