PERBANDINGAN SENSITIVITAS ETIS ANTARAMAHASISWA AKUNTANSI PRIA DAN MAHASISWA AKUNTANS1 WANITA SERTA MAHASISWA AKUNTANSI DAN MAHASISWA NON AKUNTANSI

. ABSTRACT The ethical sensitivity of accounting student should be known early because as a professional candidate who will involve in business world, accounting students will receive trust from society in producing high quality services. High quality services will be fulfilled if an accountant has high professional behavior. This research is aimed at comparing the ethical sensitivity between that of male and female accounting students, between that of accounting students and management students, and also between that accounting students and non business students toward unethical behavior that consisting in academic environment. Unethical behavior in academic environment is a predictor of unethical behavior in the future professional setting. This research also study the relationship between cynicism and ethical sensitivity. The samples of this research are accounting students, management students, and non business students whom from universities in Yogyakarta, Surabaya, and Malang. Data analysis used in this research is independent sample t-test. The results showed that there are no significant ethical sensitivity differences between that of male accounting students and that of female accounting students, and also between that of accounting students and that of management students. There are significant ethical sensitivity differences between that of accounting students and that of non business students in dimension two and three, but not in dimension one and four. This research also showed that low ethical sensitivity student is not always more cynical than high ethical sensitivity student is and student who has same ethical sensitivity is not always same cynical. Key words: ethical sensitivity - ethics - gender differences - disciplines differences - cynicism