PENGARUH EQUITY SENSITIVITY, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI

(Studi Kasus pada Mahasiswa Akuntansi Universitas Hindu Indonesia)

Abstract

Ethical behavior is behavior that is in accordance with social norms related to right and good
actions, ethical behavior can determine individual qualities. This study aims to determine the
effect of equity sensitivity, ethical sensitivity, and locus of control on the ethical behavior of
students in the Accounting Study Program at the Hindu University of Indonesia. This research
is a type of quantitative research. The population of this study were active students of the
Accounting Study Program at the Hindu University of Indonesia with a sample of 265
students. The sampling technique used is probability sampling technique using the slovin
method of calculation. The data source is primary data which is processed using SPSS 25
Version for Windows which is obtained through questionnaires. The data analysis technique
used is multiple linear regression analysis, coefficient of determination, t statistical test, and
F statistical test. The outcomes of this study concluded that equity sensitivity and ethical
sensitivity have a positive and significant effect on students's ethical behavior, while locus of
control has a positive and insignificant effect on students's ethical behavior.