EFFECT OF THOUGHT ETHICAL, ETHICAL ORIENTATION, LOCUS OF CONTROL FACTORS AND DEMOGRAPHICS ON ETHICAL SENSITIVITY (Empirical Study On Accounting Students)

Lismawati, Lismawati (2014) EFFECT OF THOUGHT ETHICAL, ETHICAL ORIENTATION, LOCUS OF CONTROL FACTORS AND DEMOGRAPHICS ON ETHICAL SENSITIVITY (Empirical Study On Accounting Students). In: Regional Development In An Era Of Global Innovation Economy, 26 November 2010, University Kebangsaan, Selangor Malaysia.

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Abstract

Model four components of Rest (1986) noted that to act morally, a person must do at least four basic psychological process that is ethical sensitivity, ethical reasoning, ethical motivation and ethical character. This study focuses on one component of the four model components of Rest. The purpose of this study is to empirically examine the influence of personal factors such as ethical thinking, ethical orientation, locus of control and demographic factors on ethical sensitivity. The population of this research is accounting student at the Department of Accounting University of Bengkulu 2005/2006 upward force that has taken the courses and auditing auditing one second. The sampling technique is a census. The sample used in this study 117 students. The analytical tool used in this study is multiple regression. The results showed that of the seven factors of personal (ethical thinking, idealism, relativism, locus of control, gender, age and GPA), which tested only three personal factors that show a significant influence on ethical sensitivity. These three factors are personal ethical thinking, idealism, and locus of control. Future studies are advised to try other variables that may affect the sensitivity of the ethical as ethical education, academic and environment.

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