Linda Kusumastuti Wardana

Universitas Muhammadiyah Yogyakarta, Indonesia

DOI : https://doi.org/10.58806/ijsshmr.2026.v5i5n30

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ABSTRACT

This research is a 2x2 experimental research between case study subjects that aims to measure ethical intention and ethical evaluation of accounting students in responding to cases of ethical violations in Indonesia by being grouped based on human moral development according to Kohlberg. Participants were grouped based on Kohlberg's stage of human moral development, namely conventional and post conventional, then asked to respond to cases of ethical violations in Indonesia. The ethical case response is in the form of ethical intention instrument. The manipulation applied in this study is in the form of ethical evaluation of the cognition and psychological conditions of each participant. After doing all series of experiments, participants were asked to do a manipulation check. The participants in this study were accounting students who had taken the accountant professional ethics course. The data analysis used is ANOVA, which aims to compare the significance of the means of each group.

KEYWORDS:

Moral Development; Ethical Evaluation; Ethical Intention.

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Cite this Article:Wardana, L. K. (2026). Accounting Students' Moral Development, Ethical Evaluation, and Ethical Intention in Responding to Ethical Cases. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE HUMANITY & MANAGEMENT RESEARCHS, 5(5), 1204-1207. https://doi.org/10.58806/ijsshmr.2026.v5i5n30

VOlUME 05 ISSUE 05 May 2026