文章基本信息

标题：THE RELATIONSHIP OF STUDENTS’ CORPORATE SOCIAL RESPONSIBILITY ORIENTATION AND ETHICAL PREFERENCES
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作者：Puji Harto ; Andri Prastiwi
期刊名称：JURNAL AKUNTANSI DAN AUDITING
印刷版ISSN：1412-6699
出版年度：2017
卷号：12
期号：1
页码：1-16
语种：English
出版社：JURNAL AKUNTANSI DAN AUDITING
摘要：The objective of this study is to investigate the relationship of ethical preferences with the individual orientation toward corporate social responsibility that covering the economics, legal, ethical, and discretionary aspects. Sample was taken from undergraduate and graduate level accounting students enrolled in the behavioral accounting subject. With the understanding of the corporate social responsibility concept in the subject, it is expected that students can assess the corporate social responsibility orientation based on their behavioral perspective. A number of 195 final respondents were selected. The results from regression analysis show that two types of ethical preferences have significant relationship with the certain aspect of corporate social responsibility orientation. U tilitarianism ethical preference has opposite direction with formalism ethical preference when connected to CSR orientation. While formalism gives the emphasize to legal orientation, utilitarianism gives its opposition toward legal orientation and has positive direction toward economic orientation.
关键词：Corporate social responsibility orientation, ethical preference judgment, utilitarianism, formalism.