PENALARAN MORAL SEBAGAI PEMODERASI PENGARUH TIPE NILAI PERSONAL PADA SIKAP AKUNTABILITAS LINGKUNGAN

Authors

  • Sri Widiantari Universitas Pendidikan Nasional

DOI:

https://doi.org/10.38043/jiab.v4i2.2329

Abstract

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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Published

2020-04-23

How to Cite

1.
Widiantari S. PENALARAN MORAL SEBAGAI PEMODERASI PENGARUH TIPE NILAI PERSONAL PADA SIKAP AKUNTABILITAS LINGKUNGAN. j.ab [Internet]. 2020Apr.23 [cited 2024Mar.28];4(2):221-34. Available from: https://journal.undiknas.ac.id/index.php/akuntansi/article/view/2329

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