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The Effect of Ethical Sensitivity on Ethical Decision Making With Religiosity as Moderating Variable

Author

Listed:
  • Muslichah Muslichah

    (Malangkucecwara College of Economic, Malang, East Java, Indonesia,)

  • Wiyarni Wiyarni

    (Malangkucecwara College of Economic, Malang, East Java, Indonesia,)

  • Evi Maria

    (Malangkucecwara College of Economic, Malang, East Java, Indonesia.)

Abstract

This study aims to investigate the effect of ethical sensitivity on ethical decision making with religiosity as moderating variable. This study used survey questionnaire in collecting data from five selected Universities (two public universities and three private colleges), namely STIE Asia, Universitas Negeri Malang, Universitas Kanjuruhan Malang (UNIKAMA), Universitas Islam Negeri (UIN) 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 as a moderating variable on the relationship between moral sensitivity on ethical decision making.

Suggested Citation

  • Muslichah Muslichah & Wiyarni Wiyarni & Evi Maria, 2018. "The Effect of Ethical Sensitivity on Ethical Decision Making With Religiosity as Moderating Variable," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 86-92.
    • Handle: RePEc:eco:journ3:2018-01-14
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    References listed on IDEAS

    as
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    4. Conor O’Leary & Gladies Pangemanan, 2007. "The Effect of Groupwork on Ethical Decision-Making of Accountancy Students," Journal of Business Ethics, Springer, vol. 75(3), pages 215-228, October.
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Accounting; Ethical Sensitivity; Ethical Decision Making; Religiosity;
    All these keywords.

    JEL classification:

    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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