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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
    1. Tara J. Shawver & William F. Miller, 2017. "Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions," Journal of Business Ethics, Springer, vol. 141(3), pages 587-603, March.
    2. Ali Uyar & Cemil Kuzey & Ali Haydar Güngörmüs & Ruth Alas, 2015. "Influence of theory, seniority, and religiosity on the ethical awareness of accountants," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(3), pages 590-604, August.
    3. Ahmad Modarres & Afsaneh Rafiee, 2011. "Influencing factors on the ethical decision making of Iranian accountants," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(1), pages 136-144, March.
    4. Ahmed Musbah & Christopher J. Cowton & David Tyfa, 2016. "The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making," Journal of Business Ethics, Springer, vol. 134(3), pages 335-358, March.
    5. Emine Yilmaz Karakoc, 2016. "The Relationship among Ethical Ideologies, Ethical Sensitivity and Attitude of Business Students towards Accounting," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(4), pages 72-85, April.
    6. 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.
    7. Sheehan, Norman T. & Schmidt, Joseph A., 2015. "Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values," Journal of Accounting Education, Elsevier, vol. 33(3), pages 183-197.
    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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