Ethical Dilemma on Accountant

Dwi Marlina Wijayanti, Frisky Jeremi Kasingku, Risa Rukmana


Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examine the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study uses a survey by Aluchna and Mikolajczyk (2013) and Eweje and Brunon (2010) to collect data. Some 106 students were respondents in this study were divided of 87 undergraduate students and 19 postgraduate students. Hypothesis testing using nonparametric chi-square test to see differences in the perception of respondents. As a result, women are more often indicate or face the ethical dilemma more than in men. Age does not affect the attitude when faced with moral dilemmas for the development of the higher age of respondents is not necessarily better than the moral development of the respondents with a younger age. Third, there is not differences in perception between age and level of education to ethical dilemmas. Practical contribution of this research is taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.

Keywords: ethical dilemma, gender, age, level of educatin



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Accounting Department incorperated with IAI KAPd Wilayah Aceh
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143


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