Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)

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The Influence of Ethical Orientation, Gender, and Religiosity on Ethical Judgment Accounting Students

Authors
Herlina Helmy
Corresponding Author
Herlina Helmy
Available Online July 2018.
DOI
10.2991/piceeba-18.2018.78How to use a DOI?
Keywords
ethical orientation, idealism, relativism, gender, religiosity, ethical judgments
Abstract

This study aims to examine the influence of ethical orientation, gender and religiosity on ethical judgement accounting students. This research is a causative research focusing on the context of accounting students at Faculty of Economics, Universitas Negeri Padang. The data for this study were obtained through questionnaires distribution to 92 students as respondents. The data were analyzed by using multiple regression analysis. The results show that ethical orientation idealism has a significant positive influence on ethical judgment. In the other hand, relativism and religiosity has no significant influence on ethical judgment. The results of this study failed to provide support that women tend to be more ethical than men in their judgments.

Copyright
© 2018, 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/).

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Volume Title
Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2018
ISBN
10.2991/piceeba-18.2018.78
ISSN
2352-5428
DOI
10.2991/piceeba-18.2018.78How to use a DOI?
Copyright
© 2018, 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

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TY  - CONF
AU  - Herlina Helmy
PY  - 2018/07
DA  - 2018/07
TI  - The Influence of Ethical Orientation, Gender, and Religiosity on Ethical Judgment Accounting Students
BT  - Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
PB  - Atlantis Press
SP  - 606
EP  - 612
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-18.2018.78
DO  - 10.2991/piceeba-18.2018.78
ID  - Helmy2018/07
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