PENALARAN MORAL SEBAGAI PEMODERASI PENGARUH TIPE NILAI PERSONAL PADA SIKAP AKUNTABILITAS LINGKUNGAN
DOI:
https://doi.org/10.38043/jiab.v4i2.2329Abstract
Penalaran moral sebagai pemoderasi pengaruh tipe nilai personal pada sikap akuntabilitas lingkungan. Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh tipe nilai personal (universalism, power, dan tradition) pada sikap akuntabilitas lingkungan dengan penalaran moral sebagai variabel pemoderasi. Kuesioner digunakan sebagai metode pengumpulan data. Teknik pengambilan sampel menggunakan nonprobability sampling. Sampel yang digunakan dalam penelitian ini berjumlah 118 mahasiswa program Magister Akuntansi, Universitas Udayana. Pengujian hipotesis dilakukan dengan regresi berganda dan regresi moderasian (MRA) dengan uji nilai selisih mutlak. Nilai universalism dan nilai tradition terbukti berpengaruh positif pada sikap akuntabilitas lingkungan, sedangkan nilai power terbukti berpengaruh negatif. Disisi lain, penalaran moral terbukti mampu memoderasi tipe nilai personal (universalism, power, dan tradition) pada sikap akuntabilitas lingkungan.
Kata kunci: akuntabilitas lingkungan, universalism, power, tradition, penalaran moral.
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