Predicting Intended Ethical Behavior of Auditor Candidates on Accounting Students
The 18th Annual Conference on Pasific Basin Finance, Economic Accounting and Management (PBFEAM), 2010
15 Pages Posted: 26 Apr 2012
Date Written: July 23-25, 2010
The purpose of this research is predicting intended ethical behavior of auditor candidates on accounting students. The author measured accounting students' intended behavior for two factors, namely ethical beliefs and relativism, whereas the ethical beliefs variable was influenced by the idealism variable and the relativism variable to predict ethical behavior for accounting students who have intended to be auditors.
Data was collected in this research by using questionnaires based on four variables: ethical beliefs, relativism, idealism, and intention with purposive sampling. The respondents were accounting students in STIE Perbanas Surabaya. The respondents have passed or are in the process of passing Ethical Business and Profession of Accountant, Auditing II, and the respondents intend to be an auditor to construct task audit. Data processing was used by multiple linear regressions.
The results of this research indicate that ethical behavioral intentions are influenced by ethical beliefs and idealism. Ethical beliefs are influenced by idealism, directly and indirectly and idealism influences intent to construct task audit.
Keywords: Idealism, Relativism, Ethical Beliefs, Intentions
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