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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Governance, Taxation, and Auditing
Nita, Riski Aprillia
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of Governance, Taxation, and Auditing

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Moderation Of Moral Identity In Ethical Judgement And Moral Intention Accounting Students NITA, Riski Aprillia; WULANDITYA, Putri; DEWI, Nurul Hasanah Uswati
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.716

Abstract

This study aims to determine the factors influencing ethical considerations and moral intentions (such as gender, perceived moral intensity, and perceived moral culture) with moral identity as a moderator. This study uses a survey method for data collection. The research respondents were 169 Hayam Wuruk Perbanas University accounting students who had taken audit courses—data analysis technique using SEM-PLS. The study results show that (1) ethical judgment is only influenced by perceived moral culture. In contrast, moral intention can be influenced by gender, perceived moral intensity, perceived moral culture with moral intention, and moral identity. (2) Moral identity can be a moderator of the effect of perceived moral intensity on moral intention and the influence of perceived moral culture on ethical judgment. This finding has implications for universities to provide a learning process about ethical dilemma cases not only in ethics courses but also in competency courses such as auditing practice.
Co-Authors Budiana, Kartika Marta Joicenda Nahumury Murni, Nur Suci I Mei Nuhumury, Joicenda Nur Suci IMM Nurul Hasanah Uswati Dewi Putri Wulanditya, Putri Setyorini, Haryati Trihardhani, Kirana