Proposal of The effect of Ethical Orientation on Accounting Students Ethical Sensitivity Post-Pandemic Covid-19 (Empirical Study at Universitas Dian Nusantara)
Sri Anjarwati, Ari Purwanti, Heliantono

Universitas Dian Nusantara, Universitas Dian Nusantara, Universitas Mercubuana

Abstract

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 a 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 purpose of this research is to analyze the influence of ethical orientation (idealism and relativism) on the accounting students ethical sensitivity post-pandemic Covid-19 period (Empirical Study at Universitas Dian Nusantara), the research also use gender as a moderation. This research is important as an evaluation in the new normal period and the future period to increase the accounting students ethical sensitivity, especially when solving auditing scenario cases. This type of research is quantitative using the causality method. The population is all accounting students with a total of 440 students, while the number of samples refers to the provisions in the structural equation model. The research instrument used as a measuring instrument is in the form of a questionnaire with a Likert scale and using google survey to distribute questionnaires. The results of the questionnaire answers will be processed using the structural equation model (SEM) with the Lisrel software tool to analyze.

Keywords: Ethical orientation, idealism, relativism, ethical sensitivity, gender, post-pandemic Covid-19

Topic: Business, Corporate Governance, and Accounting