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Operational Definition, and Measurement Any accounting fraud that occurred within a business would impact to the economic climate Guyn in Koumbiadis and Okpara, In the past keperluan broker saham baru york, many scandals in accounting area had occurred in many big companies such as Enron, WorldCom, Tyco, and, recently, Toshiba. The case of Enron, keperluan broker saham baru york instance, the concealment of keperluan broker saham baru york debts and the collusion with its independent auditor, Arthur Anderson, create the company collapsed also create loss not only to its shareholders but also to stakeholders.

The keperluan broker saham baru york scandal also happens in Indonesia. The scandal started in the end-of-year of when management stated its markup net profit. After the investigation took place, it was proven that the former officials of PT Kimia Farma Tbk performed violation in the case of net profit markup for financial statement in the year Hidayat, The emergence of accounting and ethical scandals increases the speculation for scholars that business ethics is very needed to make an ethical decision-making.

According to Uyar et al. Since accounting keperluan broker saham baru york are the future accountants, they have to have a good ethical 7 awareness and a good judgment for decision they will make. Therefore, business ethics education is highly needed to accounting student. The need of business ethics education is more convinced since AACSB Association to Advance Collegiate Schools of Business require all of the institutions that are accredited to have business ethics education in the curriculum.

According to AACSB Internationalhaving ethics component in the curricula help emphasize student's integrity to make a better future business environment. In addition, having ethics courses is one of the conditions for institutions that look for AACSB accreditation or re-accreditation Swanson and Frederic, Furthermore, over than fifty percent of best business schools hold ethics form requirement either as a regular class or a part of other classes Litzky and MacLean, Although many institutions highly enforce ethics keperluan broker saham baru york to be taught to students, the effectiveness of ethics education was still questioned Wang and Calvano, Many past scholars researched on this field and the result showed that ethics education, ethics training, or ethics program has no significant effect on student's ethical attitude, ethical behavior, and ethical perception Jewe ; Waples et al.

Another factor that influence keperluan broker saham baru york judgment is personal attribute such as religious belief. Religiosity can be a determinant for individual to reach ethical decision and it is believed that religiosity is one of determinants that influence individual attitude, behavior, and ethical judgment Weaver and Agle, There are many past research brought religiosity as one of its variable. According to recent research done by Uyar et al.

Another research done by Walker et al. Weaver and Agle also expressed the same that religiosity is the key determinant for individual behavior, attitude, and ethical judgment. However, past study that examined religious belief and moral behavior showed that individual's situational honesty did not influence by the religiosity Hartshorne and May, ; Kilpatrick, ; Black and London, Moreover, according to Kohlbergit was indicated that moral development was not correlated with religiosity since there was nothing different between the principle of the religion of the Muslim, Catholic, Protestants, and Buddhists.

Other than that, ethics theory plays a role in keperluan broker saham baru york an ethical judgment Fryer, One of the ethics theories that would likely influence individual's behavior is Utilitarianism Uyar et al.

According to Mill in Modares and Rafieeutilitarianism is described as "actions are right proportion as they tend to promote happiness, wrong as they tend to produce the reverse happiness.

Therefore, any act is considered moral if it brings benefits to the plenty amount of people. In other words, utilitarianism may agree to 9 decision that will give benefit for greatest among of people even if the way to achieve it is immoral. In the field of ethics, moral judgment is one of the key determinants for individual to determine the behavior and decision that will be made.

Based on Kohlberg's theory keperluan broker saham baru york moral development, moral judgment competence includes these two components: Based on Richardson in Desplaces et al. Those components, later, will lead individual to decide the behavior that will be taken. Therefore, having a good moral judgment will lead individual to behave morally.

The importance of moral judgment in decision making in the context of accounting encourage author to conduct the research. The author enthuses to know the moral judgment between students who have taken business ethics course with students who haven't taken the course yet.

The differences among result on religiosity and utilitarianism create another enthusiasm to author to further research about the impact of those variables into moral judgment. Business ethics education, religiosity, and utilitarianism are the chosen independent variables that are used in this research. The independent variables are expected to have an impact to the dependent variable which is moral judgment of accounting student.

Recent research done by Itsnaini raised similar topics which examine the influence of business ethics education, gender, academic performances into accounting student moral judgment.

However, the limitation of recent study is that religiosity is not included as a variable in the research and become the limitation of the research. Therefore, in this research, the author aimed to know the impact of business ethics education, religiosity and utilitarianism to accounting student moral judgment. Does business ethic education affect accounting student's moral judgment?

Does religiosity affect accounting student's moral judgment? Does utilitarianism affect accounting student's moral judgment? Does utilitarianism moderate the relationship between business ethics education and accounting student's moral judgment? Does utilitarianism moderate the relationship between religiosity and accounting student's moral judgment?

To test whether business ethic keperluan broker saham baru york influences accounting keperluan broker saham baru york moral judgment. To test whether religiosity influences accounting student moral judgment. To test whether utilitarianism value influences accounting student moral judgment. To test whether utilitarianism value moderates the relationship between business ethics education and accounting student's moral judgment. To test whether utilitarianism value moderates the relationship between religiosity and accounting student's moral judgment.

To keperluan broker saham baru york a new references for the next research in the field of ethics 2. For educators, hopefully, this research result will give evaluation of the study of Business Keperluan broker saham baru york course.

For accounting students, hopefully, this research will give an overview of ethical dilemmas that would probably faced in the working environment and it would be used as the evaluation to them to behave more ethically in every aspect of life. Accounting students are chosen to be the sample keperluan broker saham baru york the accounting students have a tendency that they will be the future leader in accounting firm and also accountant will have a role in ensuring the financial statements are free from material misstatements 12 Koumbiadis and Okpara, Therefore, their moral judgment is important to prevent future keperluan broker saham baru york.

The definition for moral judgment based on Kohlberg is "capacity to make decisions and judgments which are moral and to act in accordance with such judgments". Therefore, moral judgment is one of the bases for individual to behave and decide morally.

Business ethics is a study of moral standard and how these apply to the social systems and organization through which modern societies produce and distribute goods and services, and to the activities of the people who work within these organization" Velasquez, According to Velasquezbusiness ethics encompass a wide variety of topics.

Mainly, business ethics investigate on these issues: Systemic problem generated from ethical question that cope about economical, political and legal aspect from the operation of the business. Corporate problem generated from ethical question that commonly exist in organization. The issue that is brought up is morality question regarding the to the activities, policies and practices in organization.

Lastly, individual issues that come from individual's behavior and decision. Some scholars have researched the implication of business ethics education into moral judgment. For example, the study found that the completion of ethic course does not have any significant effect to student's ethical attitude Jewe, The identical result is seen through Waples et al.

However, based on Kohlberg's theory, it is argued that as individual aged, keperluan broker saham baru york ethical decision should improve due to the embraces of the moral development, also ethics education is a factor for individual to make ethical decision. Furthermore, according to Gundersen et al. From the discussion above, it indicates that business ethics education will affect individual's moral judgment. Therefore, the hypothesis development: Individual's commitment can be classified into intrinsic and extrinsic.

Intrinsic religiosity will live to their religion, while for extrinsic religiosity will be more likely to use their religion McDaniel and Burnett, Based on Weaver and Agle in Walker keperluan broker saham baru york al. While, in extrinsic religiosity, it concerns more about how individual use the religion, therefore, they do not likely to keperluan broker saham baru york the religion as the framework or the basis to make a decision.

Religiosity is one of the key factors for individual's moral values. It is also guidance for individual in deciding decision whether it is good or bad Uyar et al, People who have a high level of religiosity believe that good action will be rewarded and bad action will be punished in the after life Uyar et al.

Number of studies have identified that there is correlation between religiosity and ethics. For example, based on Uyar et al. Another research done by Yi Hui-Ho indicate that accounting students with religious belief revealed to have higher ethical reasoning ability compare to students who keperluan broker saham baru york not hold religious belief.

Past research done by Knotts et al. There are also few past studies that examine religiosity with moral conduct. For example, Religiosity is not the key factor for the situational honesty 16 Hartshorne and May, ; Kilpatrick, ; Black and London, Also, Kohlberg's study indicated that religious variable is not related with moral development since all of the religions lesson did not differ in moral development.

Based on the discussion above, there are a mixed in result between religiosity to individual moral judgment, however, many previous research indicate that higher religiosity tend to have higher ethics.

There is a positive association between religiosity with accounting student's keperluan broker saham baru york judgment. Specifically, utilitarianism holds that the morality right course of action in any situation is the one that will produce greatest balance of benefit over cost for everyone affected" Velasquez, Utilitarianism seek to bring about good for the greatest number of people Uyar et al. In Uyar et al. Utilitarian judge an act to be moral if it is beneficial for the majority of the society.

The cognition to know whether the action is moral or immoral is derived from the consequences. If the consequences will produce a greatest benefit for greatest people and if the consequences are favorable, it will be considered as 17 ethical Cohen et al. However, there has ben criticized by some scholars about utilitarian view. According to Duska and Duskathe major problem keperluan broker saham baru york utilitarianism is illegitimate way. Utilitarian would take action to produce greatest benefit for greatest people even if the way to achieve it is immoral.

Based on the explanation above, it indicates that utilitarianism value will affect keperluan broker saham baru york moral judgment. Hence, the hypothesis development:

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We recommend a window size of 1 Mb for the ease of computation. GCTA-SBLUP reads b, fits the model based on u, and output the BLUP SNP effect in the scale of b. So, the output can directly be used to compute the profile score using PLINK --score.

LD r 2 smaller than this value will be ignored in the calculated. The LD score generated from this option can be used for stratifying SNPs (see GREML-LDMS).