Measuring The Ethical Awareness and Ethical Orientation of Accountants

Hanung Triatmoko


This research aimed to identify individual ethical dimension in ethical decision making (ethical awareness) and impacts of ethical dimension in ethical decision making (ethical orientation).The respondents of this study involved students of Accounting program who had taken Auditing 1 at the Economic Faculty of Sebelas Maret University. Data were obtained by distributing research ques-tionnaires to students. Data analysis used factor analysis and regression. Among the four dimensions of ethical i.e. moral equity, relativism, contractualism and utilitarian (and egoism), result analysis showed that the highest mean was relativism. This research results were consistent with Cohen’s (1996). Meanwhile regression analysis results indicated that relativism turned out to be the most sig-nificant factor affecting ethical measurement. This result was not consistent with previous research stating that moral equity was the most significant factor.


Adib, Noval. 2001. Perbandingan Sensitivitas Etis Antara Mahasiswa Akuntansi Pria dan Mahasiswa Akuntansi Wanita Serta Mahasiswa Akuntansi dan Mahasiswa Non Akuntansi. Makalah Simposium Nasional Akuntansi (4) .

Arnold, Vicky, and Sutton, Steve G. 1997. Behavioral Accounting Research: Foundations and Frontiers. Sarasota: American Accounting Association.

Cohen, Jeffrey R., Pant, Laurie W. and Sharp, David J. 1995. An Exploratory Examination of International Differences in Auditors’ Ethical Perception. Behavioral Research in Accounting 7: 37-64.

_____,_______ ,and______. 1996. Measuring The Ethical Awareness and Ethical Orientation of Canadian Auditors. Behavioral Research in Accounting 8: 98-119.

Gani, Venus. 1999. Pengaruh Perbedaan Kantor Akuntan Publik dan Gender terhadap Evaluasi Etikal, Intensi Etikal, dan Orientasi Etikal Auditor. Tesis Program Pasca Sarjana, Fakultas Ekonomi Universitas Gajah Mada.

Glenn, James R. & M. Frances Van Loo. 1993. Business Student’s and Practitioners’ Ethical Decisions Over Time. Journal of Business Ethics 12: 835-847.

Ludigdo, Unti. 1999. Pengaruh Gender Terhadap Etika Bisnis : Studi atas Persepsi Akuntan dan Mahasiswa Akuntansi. Makalah Simposium Nasional Akuntansi II IAI-KAPd, Universitas Brawijaya.

____ & Mas’ud Machfoedz. 1999. Persepsi Akuntan dan Mahasiswa tentang Etika Bisnis. Jurnal Riset Akuntansi Indonesia 2(1): 1-19.

Rahmawati, Nur Indah. 2003. Pengaruh Perbedaan Gender Terhadap Perilaku Etis Mahasiswa Akuntansi. Skripsi S-1, Fakultas Ekonomi, UNS.

Reiss, C. Michelle & Kaushik Mitra. 1998. The Effects of Individual Difference Factors on the Acceptability of Ethics and Unethical Workplace Behaviours. Journal of Business Ethics 17: 1581-1593.

Sihwahjoeni dan Gudono. 2000. Persepsi Akuntan Terhadap Kode Etik Akuntan. Jurnal Riset Akuntansi Indonesia 3(2: 168-184.

Sutopo, Bambang. 1997. Pengukuran Kesadaran Etika dan Orientasi Etika. Empirika No.20.


Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

Creative Commons License
JAB on is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic