The Determinants of the Accounting Student’s Ethical Judgments

This study aims to examine the role of gender, business ethics education, religiosity, and Machiavellianism in the ethical judgment of accounting students. The urgency of ethical behavior in the accounting profession is increasingly complex and prone to moral dilemmas. Ethical judgment among students is considered a fundamental basis for developing professional accountants with integrity. This study focuses on how internal factors (gender, religiosity, machiavellianism) and external factors (business ethics education) influence students’ ethical decision-making, particularly at the stage of ethical judgment. The population of this research is accounting students at a university in Jakarta, Indonesia. Data were analyzed using Welch’s t-test. The results showed that accounting students’ ethical judgment differs based on business ethics education, religiosity, and Machiavellianism. However, there is no difference in the ethical considerations of accounting students based on gender. The findings contributed to behavioral accounting literature and practical implications for the development of ethics education in accounting curricula at universities.