MACHIAVELLIANISME, ETIKA DAN TANGGUNG JAWAB SOSIAL: KEPUTUSAN ETIS DALAM PENGHINDARAN PAJAK
Abstract
Penelitian ini bertujuan untuk menguji perbedaan sikap etis, machiavellian dan gender antara pelajar dan dosen akuntansi. Populasi dalam penelitian ini adalah mahasiswa dan dosen akuntansi di Universitas Riau. Teknik sampling yang digunakan adalah non probability sampling yaitu accidental sampling. Hasil analisis menunjukkan bahwa tidak terdapat perbedaan sifat machiavellian dalam pengabilan keputusan etis mahasiswa dan dosen akuntansi. Terdapat perbedaan sikap etis antara dosen dan mahasiswa namun gender tidak memiliki perbedaan dalam memandang sikap etis.
Kata kunci: sikap etis, Machiavellian dan gender
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