Proposal of the Effect of Ethical Orientation on Accounting Students Ethical Sensitivity Post-pandemic (Covid-19) (Empirical Study at Universitas Dian Nusantara)


During the Covid-19 pandemic, lecturing activities were carried out online so there was a lack of social interaction among and between students and lecturers. Students becoming more independent in learning and faced separation situations. This could result in decreasing social sensitivity of students in solving accounting cases, especially in auditing scenarios which could help to sharpen idealism and relativism as well as ethical sensitivity. The study aims to analyze the ethical orientation effect on accounting students’ ethical sensitivity post-pandemic Covid-19 period (Empirical Study at Universitas Dian Nusantara), the research also uses gender as a moderation. This research is important as an evaluation in the new normal and future periods to increase accounting students sensitivity, especially when solving auditing scenario cases. This type of research is quantitative using the causality method. A total of 254 accounting students were included, of which the number of samples were 155 respondents. Questionnaire-style research instruments using Likert scales and the use of Google Surveys to distribute questionnaires and data analysis using structural equation models using the Lisrel software tool. This research should be conducted to test a model that examines ethically oriented causal models regarding ethics and gender sensitivity as moderators of accounting students. This research is expected to inform governments, professional institutions, and educational institutions to incorporate accounting ethics into their curriculum and to produce graduates who are sensitive to accounting practices, and who do not deviate from accounting ethics.

Keywords: ethical orientation, idealism, relativism, ethical sensitivity, gender, postpandemic Covid-19

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