DOES ETHICAL CONTENT REALLY MATTER IN INFLUENCING STUDENTS’ ETHICAL BEHAVIOR? (A Case Study in A Leading Accounting Vocational School in Yogyakarta)

DOES ETHICAL CONTENT REALLY MATTER IN INFLUENCING STUDENTS’ ETHICAL BEHAVIOR? (A Case Study in A Leading Accounting Vocational School in Yogyakarta)

Rahmawati Hanny Y , Putri Paramita Agritansia Akademi Akuntansi YKPN Yogyakarta, Universitas Gadjah Mada rahmahanny@gmail.com

ABSTRACT

This study aims to examine whether ethical content in accounting independent and dependent variables, this study also analyses the effect of ethical culture, spiritual intelligence, gender, and intellectual intelligence as moderating variables. Out of 368 distributed-surveys, 310 surveys are collected providing this study with 84% return rate. However, only 288 surveys are further analyzed using Moderated Regression Analysis (MRA). This study finds that the ethical content in accounting educatioan does not affect ethical behavior. In addition, the results of this study also show that moderation variables of spiritual intelligence, ethical culture, intellectual intelligence, and gender are not able to strengthen the relation of ethical content in accounting education

Key Words:  Ethical content Ethical behavior

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