Pengaruh Orientasi Etika terhadap Penerimaan Perilaku Etis Manajemen Laba dengan Sensitivitas Etika sebagai Variabel Mediasi dan Gender sebagai Variabel Moderasi (Studi pada Mahasiswa Tingkat Akhir Prodi Akuntansi)
Keywords:
Ethical Orientation, Ethical Behavior, Profit Management, Ethical Sensitivity, GenderAbstract
This study aims to formulate an Ethical Orientation Model on the Acceptance of Ethical Behavior of Earnings Management with the Ethical Sensitivity of Final Grade Accounting Students. Specifically, this study aims to investigate the influence of Ethical Orientation on the Acceptance of Ethical Behavior of Earnings Management with Ethical Sensitivity as a Mediation Variable and Gender as a Moderating Variable. The population of this research is Semarang State Polytechnic Accounting Students, with purposive sampling. The data collection method in this study used a Google form questionnaire which was distributed to final year students of the Semarang State Polytechnic Accounting Study Program. Questionnaires were distributed in May-June 2022. The analysis technique used is the Partial Least Square (PLS) analysis model with the structural equation model (SEM). The results of this study show that ethical idealism has an insignificant negative effect on gender. Ethical sensitivity has an insignificant positive effect on gender. Meanwhile, the ethic of relativism has a significant negative effect on gender. Ethical sensitivity has a significant positive effect on idealism and relativism.
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