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INTISARI
Penelitian ini menyelidiki isu-isu kritis mengenai perilaku etis, khususnya
peran persepsi individu terhadap isu-isu berdasarkan situasi dalam proses
pembuatan keputusan etis yang berhubungan dengan akuntansi. Penelitian ini
bertujuan untuk menguji apakah isu akuntansi memiliki dampak terhadap persepsi
pentingnya komponen intensitas moral dan sensitivitas moral yang dirasakan
mahasiswa.
Penelitian ini dilakukan di Sekolah Tinggi Ilmu Ekonomi Indonesia
(STIESIA) Surabaya dengan menggunakan penelitian kuantitatif. Pengumpulan
data dilakukan dengan menyebarkan kuesioner yang didasarkan pada empat
skenario mengenai isu-isu moral dalam berbagai situasi akuntansi. Data penelitian
diperoleh dengan menggunakan metode survei, yaitu penelitian dengan cara
mengambil sampel tertentu dari suatu populasi dengan menggunakan kuesioner
(angket) sebagai cara pengumpulan data. Data yang digunakan diperoleh dengan
menyebarkan kuesioner kepada 104 mahasiswa S1-Akuntansi, yaitu mahasiswa
S1-Akuntansi semester 1 sebanyak 52 orang dan mahasiswa S1-Akuntansi
semester 7 sebanyak 52 orang. Analisis data yang digunakan adalah Multivariate
Analysis of Variance (MANOVA). Pengujian kualitas data yang digunakan adalah
uji validitas dan uji reliabilitas. Pengujian hipotesis dalam MANOVA adalah uji
asumsi meliputi uji homogenitas varians dan uji korelasi-Bartlett, serta uji
perbedaan skenario.
Hasil penelitian ini menunjukkan bahwa isu akuntansi berdampak terhadap
pentingnya komponen Intensitas Moral dan Sensitivitas Moral yang dirasakan
mahasiswa.
Kata Kunci: Intensitas Moral, Isu Akuntansi, Proses Pembuatan Keputusan
Moral, Manova Pengukuran Berulang.
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ABSTRACT
This research investigates the critical issues of ethical behavior particularly
the role personal perception to the issues based on the situation in the ethical
decision making process which is related to the accounting. This research is meant
to test whether the accounting issue has an impact to the perception of the
importance of moral intensity component and moral sensitivity which is felt by
the students.
This research is conducted in Surabaya Indonesia School of Economics
(STIESIA) by using qualitative research. The collection of data is performed by
distributing questionnaires which are based on four scenarios about moral issues
in various accounting situations. The research data is obtained by performing
survey method, i.e. a research is conducted by taking certain sample from a
population by distributing questionnaires as the way of collecting the data. The
applied data is obtained by distributing questionnaire to 104 S1 accounting
students, first semester of S1 accounting students as much as 52 people and
seventh semester of S1 accounting students as much as 52 people. The
multivariate analysis of variance (MANOVA) is applied as the data analysis
method in this research. The test of data quality applies validity test and reliability
test. The hypothesis test in MANOVA is assumption test which includes variant
homogeneity test and Bartlett correlation test, and scenario difference test.
The result of the research indicates that the accounting issue has an impact
to the importance of moral intensity and moral sensitivity component which is felt
by the students.
Keywords:
Moral Intensity, Accounting Issue, the Making Process of Moral
Decision, Repetitive Measurement MANOVA