PENGARUH EQUITY SENSITIVITY, ETHICAL SENSITIVITY, DAN GENDER TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI PADA STIESIA SURABAYA

Abstract

Modern era has rapidly changed and changed economic development in Indonesia. Thus, various kinds of professions are also improved, including the professionalism of accountants. Obviously, being accountants need to be professional; however, not all accountants can accomplish their duties well. This is due to many factors that influence every individual. Accordingly, this research aimed to examine the effect of individual factors, i.e. equity sensitivity, ethical sensitivity, and gender on the ethical behavior of accounting students at School of Economic Indonesia (STIESIA) Surabaya. This research used 80 samples of student in 2014-2015 periods within the accounting study program at STIESIA Surabaya. The data source used primary data obtained through questionnaire. Then, the data analysis technique used multiple linear regressions, goodness of fit (F test) and t test with the instrument application of SPSS (Statistical Product and Service Solutions). Finally, the result showed that Equity Sensitivity gave positive effect on the ethical behaviour of accounting students, and that gender did not have any effect on the ethical behaviour of accounting students.
Keywords: Equity sensitivity, ethical sensitivity, gender, ethic behaviour