Moral rationale and student’s personal factors of moral conduct

This study is aimed to examine the effect of moral reasoning and the student’s personal factors towards moral behavior of accounting students in the four basic components to b ehave underlying of any moral actions or moral behavior of an individual. In addition to that, it is also to examine the effect of accounting student demographic variables such as sex, Grade Point Average (GPA), and age towards their moral behaviour. The s ample selected is done by using a purposive sampling method. Research data was collected from accounting students of Pancasila University, Jakarta within academic enrollment year 2011/2012. The number of samples used is Accounting students of the 5th to 8th semester totaling 150 students. The analysis technique used is a multiple regression in SPPS ver.19.The results of the study shows moral reasoning and student’s personal factors influence positively and significantly towards the moral behaviour of accounting students simultaneously. Meanwhile, student’s personal factors which measured in the level of idealism, level of relativism in partial have positive and significant impact on student’s moral behaviour. And, others student’s personal factors are measured with locus of control, sex, GPA, and age have no significant influence towards moral behaviour partially.

Development of the accounting profession in Indonesia, which is one of the key processes in the era of globalization, is very important due to increasingly global business acceleration. These conditions need increasing the role of accountant’s good conduct in the efforts to establish good corporate governance. This requires the preparation of high quality of accounting profession as a means of professionalism. Moral and ethical education has been recognized to have an important role in the development of accounting profession. This shows the urgency of moral behavior, especially for the development of accounting related to personal behavioral aspects. The behavioral aspects of accounting have been discussed specifically in Behavioral Accounting courses. Accounting Behavioral discuss about human behavior and its relationship with the accounting data and business decisions, and conversely how accounting information affects business decisions and human behavior.

Exposure of some cases such as Enron Corp (2001) and PT Kimia FarmaTbk domestically (2001), PT Bank Capital Indonesia (2010) Tbk and cases of other big companies engaged in earnings management practices to raise awareness about the importance of moral education in creating intelligent and good conduct human resources. Principles of good governance also states that independent attitude, transparent, fair, and accountable should be shared by all management organizations, both private and government. Similarly, the moral behavior of professional accountants is important for status and credibility of the accounting professional ethics.

Rest (1986) in (Chan and Leung, 2006) has developed a model of each component hypothesis underlying moral action. Rest initiated a four-component model to investigate the influence of the process of moral reasoning and moral behavior of individuals. He said that to behave morally, an individual should practice four psychological processes, namely: Moral sensitivity, moral judgment, moral motivation, and moral character.

An emphasis of the importance of professional ethics become very crucial, especially for professionals in the field of accounting is increasingly becoming an important concern for ethical research conducted, considering several cases occurring in finance cannot be separated from the problems caused by ignoring professional ethics (Santoso, 2002) which give rise to the negative image of the public accounting profession. This of course will damage the image of the accounting profession in society that ultimately reduces public confidence in the accounting profession.

Research of ethics development of professional accountants should begin with the study of accounting students in college, in which accounting students inculcated moral behavior and values of professional accountants (Jeffrey, 1993). According to the Ponemon and Glazer (1990) that the socialization of professional ethics of accountants in fact started his college career, in which accounting students as prospective professional accountants in the future.

Based on the description of the results of research into the effect of moral reasoning and personal factors on the moral behavior of students in the four-component model of Rest (Chan and Leung, 2006) and the research that has been conducted by Ponemon and Glazer (1990) and Jeffrey and Leung (2006) and research conducted in the country, namely Marwanto (2007) for accounting students of State Polytechnic of Samarinda, as basic research using all components of the model of moral behavior Rest.

This study emphasizes the discussion on moral reasoning and personal factors as measured by the level of idealism, relativism level, locus of control, gender, grade point average and age affect Rest four-component model as part of the individual aspects that affect moral behavior of accounting students based on the theory of Rest (1983) that individuals behave morally at least do four basic psychological stages. This research is an experimental study on the economics faculty of the University accounting students Pancasila Jakarta.

Methods

Model and design of this study was to obtain data on the variables that influence the moral reasoning and personal factors of students. Types of research used in this study are that experimental research study using treatment scenarios in the questionnaire. Sources of data used in this study is the data subject, the data is in the form of opinions, attitudes, experiences or characteristics of a person or group of people who responded. This study was using primary data.

The population of the study were accounting students at Pancasila University in the academic year 2011/2012 amounted to 339 students. Questionnaire had been distributed to students who are in 5 to 8 semesters of accounting, amounted of 150 students as respondents of accounting students’ academic year 2011/2012.

The sampling technique was done by purposive sampling, the method of selecting a sample with specific goals or targets with particular considerations (Indriantoro and Supomo, 2009). Consideration of the selection of accounting students 5 to 8 semesters Pancasila University as students accounting students who had passed course of Business Ethics and Accounting Profession. Additionally, students who were belong to the semester 5 to 8 have passed all accounting courses, courses of Analysis Public Accountants Professional Standards and Audit Practices. So that all students of accounting SI semesters 5 to 8 were respondents in the study.

Sampling technique in this study had made the following criteria:Firstly, the fifth semester students who have taken courses of First Auditing Practices and Ethics courses of Business & Professional Accountants.Secondly, the sixth semester students who have passed the course of Auditing Practices and Analysis II Public Accountants Professional Standards.Thirdly, the seventh semester students who have passed all the subjects of accounting.Fourthly, the eight semester students who have passed all accounting courses and thesis writing.

Data analysis was using SPSS consisting of descriptive statistics, test data quality, reliability and validity testing, the classic assumption test, and test of hypothesis by the multiple regression equation as follows:

Y = α + β_1 β_2 x_1 + x_2 + e Description:

Y = Student Moral Behavior Α = constant

β = slope or regression coefficient X_1 = Moral Thought

X_2 = Personal Factors Students e = Error

Moral Thought and Personal Factors wereInfluencing Students Moral Behavior Significantly and Partially

Rest (1986) in (Chang and Leung, 2006) stated that the four components of Rest relate to moral thinking. Arnold and Ponemon (1991) have examined the relationship between moral reasoning with perception of auditor whistleblowing, which says that internal auditors with relatively higher levels of moral reasoning above can identify and know the unethical behavior.

Previous studies of personal factors of students as measured by the factor of idealism and relativism (Ellas, 2003; Forsyth, 1980;

Schlenker and Forsyth, 1977) states that idealism refers to the level of an individual believes that something desirable always be obtained without breaking behavior moral. Relativism refers to the degree to which an individual refuses moral rules to guide behavior

Accounting research on the effect of ethical orientation on moral behavior as practiced by Shaub et al (1993 ) which says that an individual will ideally oriented tend to focus on rules and moral guidelines. Instead a more individual oriented moral relativistic tolerate mutually agreed rules and consider ethical issues can be interpreted from different perspectives.

While personal factors of other students as measured by the locus of control is believed to be a form of individual responsibility towards rewards and punishments against him (Rotter, 1996). Locus of control is considered as a character trait or stable personality unwavering selfcontained in an individual (Lampe and Finn, 1992). And locus of control as well as the nature of personality traits influence on decision -making and moral behavior in a person that (Chiu, 2001; Chan and Leung, 2006). It is expected that a person who "internal" will receive an incident of behavior that is owned by such person, whereas someone ethical issues that are "external" will receive an event from outside forces or from the behavior of others.

Personal traits that are often expressed as the variables that influence the decision-making process (Allen et al., 2001; Hartikainen and Torstila, 2004) the demographic variables that affect moral behavior among college students:1) Sex (Thoma, 1984; Shaub, 1993; Thorne, 2000; Simga-Maugan et al., 2005; Chan and Leung. 2006) 2) Grade Point Average (Sweeney and Robert, 1991; Shaub et al., 1993; Chan and Leung, 2006), and 3) Age (Thoma, 1984; Comunale et al., 2006), which suggests a relationship with the level of moral reasoning (Thoma. 1984; Comunale e al., 2006), moral sensitivity, moral motivation and moral character (Chan and Leung, 2006; 1996; Shaub et al., 1993).

Hypothesis were testing the effect of students' personal factors measured by the level of idealism and relativism levels, locus of control, and demographic behavior partially accounting students in the study were:

H1: Moral Thought and students' personal factors significantly influence the moral behavior of students.H2: Moral Thought significantly affect on moral behavior.H3: Moral personal factors significantly influence moral behavior.The research framework can be described as follows:

Results and Discussion

Respondents in this research were 150 students consisting of 58 males (38.7 %) and 92 women (61.3 %). For respondents aged up to 20 years with 66 students (44 %), age 20 years were 62 students (41.3 %), and 22 years and over were 22 students (14.7 %). Grade Point Average (GPA) of B by 80 students (53.3 %) and GPA of C 70 students (46.7 %).

Test data quality includes reliability and validity test using SPSS Ver.19. Reliability test performed with Cronbach Alpha test with Cronbach Alpha values > 0.60 and test the validity of the notice Correlated item total correlation. Product moment r tables with 5% significance. Reliability test using

Cronbach’sAlpha, al gauges dependent variable consisted of moral sensitivity, moral judgment, moral motivation and moral character. Independent variables consisted of moral thought,idealism, and relativism, has a value of Cronbach’s Alpha greater than 0.60. This indicates that the measuring instrument used isreliable. While the validity of the test results showed that all the calculated values of r greater than r table value product moment at significance level of 5 % for the N150, was 0.01593.

Classical assumption that testing has been done in this study is the normality test using the analysis chart (Normal Probability Plot) and Kolmogorov Smirnov test against entirely dependent variable is normally distributed. Multicolinearity test results against independent variables showed no tolerance values of independent variables which have a tolerance of less than 0.10 (VIF under 10) which means that there is no correlation between the independent variables whose value is more than 95 % or all of the independent variable no multicolinearity. While the results of the test with the test heterokedastisitas Park probability value indicates significance at the 5% confidence level or, the significance of the correlation values greater than 0.05, meaning it can be concluded that the regression model does not contain heteroscedasticity. HeteroscedasticityTest by Scatter Plott chart analysis reveals that there is no clear pattern, and the points spread and scattered randomly either above or below the number 0 on the Y axis, it can be concluded that there is no heteroscedasticity of the regression model, so the regression model worthto be used. Hypothesis Testing and Discussion

Table 1

Statistical FTest

Moral Rationale and Personal Factors Influencing Students Moral Conduct Simultaneously

The first hypothesis stated that moral reasoning and personal factors influence students positively and significantly related to moral behavior of students of the Faculty of Economics, University of Pancasila accounting simultaneously. Although factors personal factors in the measure student locus of control, gender, grade point average, and the age of each statistical analysis did not have a significant effect on moral behavior, but there are six variables that, taken together may affect moral behavior significantly. This is because students who have the ability to think morally and has a high level of idealism which will be better able to determine the presence of ethical issues and be able to make a moral decision to see the truth of definite moral action is supposed to do . With moral thinking and a high level of idealism, accounting students will find the ethical problems and in deciding an action leads to guidelines or rules that have been set previously. Similarly, students who have high levels of relativism would be tolerated in finding raises a moral issue as well as ego and character in implementing the guidelines, or rules of action in resolving moral issues.

Although personal factors such as student locus of control, gender, grade point average, and age does not have significant influence and control variables but only a sixth variable personal factors together can influence the moral behavior of students significantly due locus of control has been considered a trait of character or personality that is more stable firm that is in the individual student. This proves that the accounting students of the Faculty of Economics of the University of Pancasila which was characterized as the internal is more indicative of the ability to find the problems of moral accounting students of the Faculty of Economics of the University of Pancasila is to have confidence that what is produced is the result of his own efforts rather than students who characterized as the external accounting students of the Faculty of Economics of the University of Pancasila assume that the results are due to the problem easier and more influenced by outside factors of the student. While the influence of gender appeared when the differences between men and women occur in moral decision-making that the women should be entitled level of moral development is significantly higher than men. As well as student GPA is the value of the courses taken by students of accounting as a decisionmaking among the students who are knowledgeable about the development and the accounting profession. The use of the age factor can provide an impact on the extent to which the life of an impact on the moral behavior of students. Younger students tend to be less focused on ethical issues than the older students.

Table 2 Statistical t Test

Moral Thought Significantly Influencing Behavioral Conduct of the Student Partially

Results of analysis were proving of the hypothesis that moral reasoning of accounting students of the Faculty of Economics of the University of Pancasila positive and significant effect on the moral behavior of accounting students. This proves that the moral reasoning of accounting students of the Faculty of Economics of the University of Pancasila based on this research by and large been behaving morally is based on four basic psychological processes to behave morally. Based on the study of accounting students of the Faculty of Economics of the University of Pancasila with high moral thought capable of determining right or morally wrong, capable of making moral decisions against the truth of the action is morally bound, able to prioritize the relative moral values associated with other moral values and be able to overcome obstacles experienced with power and ego owned accounting students of the Faculty of Economics of the University of Pancasila. Thus accounting students of the Faculty of Economics of the University of Pancasila is more sensitive, more capable of moral reasoning, more capable of choosing moral values and have the ability to overcome obstacles, assess the incident as an act of moral scenarios in the context of professional ethics .

Student Personal Factors is Significantly Influencing Moral Behavior of Students Partially

Results of multiple regressions were conducted to test the hypothesis shown in Table

Results of analysis was proving the hypothesis of those factors in student personal weighing scales and levels of idealism and relativism significant positive effect on the moral behavior of students. It is proved that the level of idealism and relativism level accounting students of the Faculty of Economics of the University of Pancasila showed a significant effect on students 'ability to recognize the moral issues, the ability of students in consideration of making moral decisions, students' ability in building moral motivation for prioritizing moral values relative touch with other values and skills students in realizing the moral character to overcome obstacles or problems in the context of professional ethics scenarios. Accounting students who are oriented more idealistic, would be more sensitive, will be doing a thorough consideration in decision-making, will be a higher priority relative moral values associated with other values and will be able to overcome the obstacles on issues of professional ethics. While accounting students of the Faculty of Economics, University of Pancasila which has a high level of relativism has a significant influence on students' ability to tolerate and give moral consideration the moral issues in the context of professional ethics scenarios.

While personal factors in the measure student locus of control, gender, grade point average, and age did not significantly influence the moral behavior of students. This proves that personal factors accounting students of the Faculty of Economics, University of Pancasila there is no effect on the moral behavior of accounting students in making moral decisions in the context of professional ethics scenarios.

Summary

Moral reasoning and personal factors influence students positively and significantly related to moral behavior of students of the Faculty of Economics of the University of Pancasila accounting simultaneously. Although personal factors in the measure student locus of control, gender, grade point average, and the age of each statistical analysis did not have a significant effect on moral behavior, but there are six variables, together can influence moral behavior significantly.

Moral reasoning and personal factors of students as measured by levels of idealism and relativism levels and a significant positive effect on the moral behavior of accounting students of the Faculty of Economics of the University of Pancasila It is proved that moral reasoning and personal factors accounting students of the Faculty of Economics of the University of Pancasila based on this research by and large been acting moral behavior is based on four basic psychological processes to behave morally in recognizing the moral issues, the ability of students in consideration of making moral decisions , students' ability in building moral motivation for prioritizing moral values relative to other values and the associated student ability in creating characters moral to overcome obstacles or problems and be able to tolerate and give moral consideration the moral issues in the context of professional ethics scenarios. While personal factors in the measure student locus of control, gender, grade point average, and age did not significantly influence the moral behavior of students. This proves that the personal factor accounting students of the Faculty of Economics, University of Pancasila there is no effect on the moral behavior of accounting students in making moral decisions in the context of professional ethics scenarios.

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