THE EFFECT OF MORAL REASONING, ETHICAL SENSITIVITY, AND ETHICAL CLIMATE ON THE ACCOUNTING STUDENT'S ETHICAL BEHA VIOR

摘要

This study aims to determine and assess empirically whether there is influence of moral reasoning, ethical sensitivity and ethical climate to the ethical behavior of accounting students. The sampling technique used purposive sampling method to obtain the sample in this research as much as 333 students with majors or accounting study program in accredited college in Batam city 2017/2018 academic year that is Batam State Polytechnic, Universitas Putera Batam, and Universitas Riau Kepulauan. The results of this study indicate that there is a positive and significant influence of moral reasoning, ethical sensitivity, and ethical climate to the ethical behavior of accounting students. Limitations in this study are in terms of respondents, who are limited to students majoring in accounting or study program. Subsequent research is expected to add a wider sample and add other variables that may affect student's ethical behavior.