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June 17, 2019
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June 17, 2019
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June 17, 2019
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Abstract

and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students and
to prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. This
study used four case scenarios to explain the impact of the dimension of moral intensity, such as passing of
company policies, approving of a questionable expense report, manipulating of company books, and extending of
questionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data were
obtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was using
multiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harm
has negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceived
societal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. The
result also showed that the perceived overall harm and perceived societal pressure influence moral judgements of
accounting students through ethical sensitivity.


Key words: Ethical Sensitivity, Moral Judgments, Moral Intensity, Perceived Overall Harm, and Perceived
Societal Pressure.

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How to Cite
Apriyana, K., & Puspita, L. M. N. (2019). SENSITIVITAS ETIS DAN PERTIMBANGAN MORAL MAHASISWA AKUNTANSI TERHADAP DILEMA BISNIS. Jurnal Akuntansi, 8(1), 26–40. https://doi.org/10.33369/j.akuntansi.8.1.26-40
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