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The Effect of Ethical Sensibility on Ethical Decision Making with Religiosity as Moderating Variable
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Author | MUSLICHAH (Tim: Ketua) |
ID | 202.710.120 |
Published Date | 01-01-1900 |
Abstract
THE EFFECT OF ETHICAL SENSIBILITY ON ETHICAL DECISION MAKING WITH RELIGIOSITY AS MODERATING VARIABLE Muslichah Wiyarni Evi Maria Abstract The study aims to investigate the effect of ethical sensibility on ethical decision making with religiosity as moderating variable. This study used survey questionnaire in collecting data from five selected Universitas (two public universitas and three private colleges), namely STIE Asia, Universitas Negeri Malang, Universitas Kanjuruhan Malang, Universitas Islam Negeri Maulana Malik Ibrahim Malang, and STIE Malangkucecwara. Samples of this study are the accounting students in the seventh semester. Based on the 202 responses received, this study found that there is a significant effect of ethical sensitivity on ethical decision making and religiosity on ethical decision making. Moreover, religiosity acts a moderating variable on the relationship between moral sensitivity on tehical decision making. Keywords: Accounting, Ethical Sensitivity, Ethical Decision Making, Religiosity.