The Role of Business Ethics and Religiosity in Student Ethical Decision Making

  • Jurica Lucyanda University of Bakrie
  • Gunardi Endro University of Bakrie
Keywords: Business Ethics, Ethical Decision Making, Gender, Religiosity


This research aims to investigate the role of business ethics and religiosity in student ethical decision-making. The business ethics literature explains that ethical decision-making is influenced by internal factors of an individual nature and external factors of a situational nature. This research tried to fill the gap in the previous research that has been done. This study used two independent variables: business ethics and religiosity variables, and the independent variable is ethical decision-making. This study used experimental methods to test the hypotheses. Participants involved in this study are undergraduate economics and business students from a private university in Jakarta. The data analysis technique in this study used analysis of variance (ANOVA). The result found that business ethics courses and religiosity influence the students' ethical decision-making. Moreover, the results found that the interaction of gender and religiosity did not affect students' ethical decision-making. This research contributes to behavioral research and business ethics literature, especially in ethical decision-making.

Author Biographies

Jurica Lucyanda, University of Bakrie

Accounting Study Program

Gunardi Endro, University of Bakrie

Management Study Program


Akaah, I. P. (1989). Differences in research ethics judgments between male and female marketing professionals. Journal of Business Ethics, 8(5), 375–381.

Anderson, S. E., & Burchell, J. (2019). The Effects of Spirituality and Moral Intensity on Ethical Business Decisions: A Cross-Sectional Study. Journal of Business Ethics, 168(1), 137–149.

Aquino, K., Freeman, D., Reed, A., Felps, W., & Lim, V. (2009). Testing a Social-Cognitive Model of Moral Behavior: The Interactive Influence of Situations and Moral Identity Centrality. Journal of Personality and Social Psychology, 97, 123–141.

Chung, J., & Monroe, G. S. (2003a). Exploring social Desirability Bias. Journal of Business Ethics, 44(4), 291–302.

Chung, J., & Monroe, G. S. (2003b). Exploring Social Desirability Bias. Journal of Business Ethics, 44(4), 291–302.

Clark, J. W., & Dawson, L. E. (1996). Personal Religiousness and Ethical Judgements: An Empirical Analysis. Journal of Business Ethics, 15(3), 359–372.

Cohen, J., Pant, L. W., & Sharp, D. J. (1998). The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. Accounting Horizons, 12, 250–270.

Cohen, J. R., Pant, L. W., & Sharp, D. J. (2001). An examination of differences in ethical decision-making between Canadian business students and accounting professionals. Journal of Business Ethics, 30(4), 319–336.

Conroy, S. J., & Emerson, T. L. N. (2004). Business Ethics and Religion: Religiosity as a Predictor of Ethical Awareness Among Students. Journal of Business Ethics, 50(4), 383–396.

Craft, J. L. (2013). A Review of the Empirical Ethical Decision-Making Literature: 2004-2011. Journal of Business Ethics, 117(2), 221–259.

Dalton, D., & Ortegren, M. (2011). Gender Differences in Ethics Research: The Importance of Controlling for the Social Desirability Response Bias. Journal of Business Ethics, 103(1), 73–93.

Dawson, L. M. (1995). Women and Men-Morality and Ethics. Business Horizons, July-Augus, 61–68.

De George, R. T. (1986). Theological Ethics and Business Ethics. Journal of Business Ethics, 5(6), 421–432.

Donahue, M. (1985). Intrinsic and Extrinsic Religiousness. Review and Meta-Analysis. Journal of Personality and Social Psychology, 48, 400–419.

Eynon, G., Nancy Thorley, H., & Stevens, K. T. (1997). Factors that influence the moral reasoning abilities of accountants: Implications for universities and the profession. Journal of Business Ethics, 16(12/13), 1297–1309.

Ford, R. C., & Richardson, W. D. (1994a). Ethical Decision Making: A Review of the Empirical Literature. Journal of Business Ethics, 13(3), 205–221.

Ford, R. C., & Richardson, W. D. (1994b). Ethical Decision Making: A Review of the Empirical Literature. Journal of Business Ethics, 13(3), 205–221.

Glover, S. H., Bumpus, M. A., Sharp, G. F., & Munchus, G. A. (2002). Gender differences in ethical decision making. Women in Management Review, 17(5), 217–227.

Jones, T. M. (1991). Ethical Decision Making by Individuals in Organizations : An Issue-Contingent Model. The Academy of Management Review, 16(2), 366–395.

Kohlberg, L. (1969). Stage and sequence: The cognitive-developmental approach to socialization.

Kohlberg, Lawrence. (1975). The Cognitive-Developmental Approach to Moral Education. The Phi Delta Kappan, 56(10), 670–677.

Kohlberg, Lawrence. (1981). The Philosophy of Moral Development Moral Stages and the Idea of Justice. Harper and Row.

Kohlberg, Lawrence. (1982). Moral stages and moralization. A cognitive developmental approach. Journal for the Study of Education and Development, 5(18), 33–51.

Loe, T. W., Ferrell, L., & Mansfield, P. (2000). A Review of empirical studies assessing ethical decision making in business. Journal of Business Ethics, 25(3), 185–204.

Loe, T., & Weeks, W. (2012). An experimental investigation of efforts to improve sales students’ moral reasoning. Journal of Personal Selling & Sales Management, 20, 243–251.

Loo, R. (2003). Are women more ethical than men? Findings from three independent studies. Women in Management Review, 18(4), 169–181.

Mason, E. S., & Mudrack, P. E. (1996). Gender and ethical orientation: A test of gender and occupational socialization theories. Journal of Business Ethics, 15(6), 599–604.

Nguyen, N. T., & Biderman, M. D. (2008). Studying Ethical Judgments Intentions and Behavioral Structural Equations : Evidence from the Multidimensional Ethics Scale. Journal of Business Ethics, 83(4), 627–640.

O’Fallon, M. J., & Butterfield, K. D. (2005). A Review of The Empirical. Journal of Business Ethics, 59(4), 375–413.

Peterson, D. K., Rhoads, A., & Vaught, B. C. (2001). Belief in universal ethics: Gender differences, influence of referent others, and ethical beliefs of business professionals. Business & Professional Ethics Journal, 20(2), 47–62.

Peterson, R. A., Albaum, G., Merunka, D., Munuera, J. L., & Smith, S. M. (2010). Effects of Nationality, Gender, and Religiosity on Business-Related Ethicality. Journal of Business Ethics, 96(4), 573–587.

Peterson, R. A., Beltramini, R., & Kozmetsky, G. (1991). Concerns of college students regarding business ethics: A replication. Journal of Business Ethics, 10(10), 733–738.

Rest, J. R. (1986). Ethical Decision Making and Action. In Moral Development: Advances ini Reserach and Theory (pp. 59–86). Praeger.

Trevino, L. K. (1986). Ethical Decision Making in Organizations: A Person-Situation Interactionist Model. Academy of Management Review, 11(3), 601–617.

Treviño, L. K., Weaver, G. R., & Reynolds, S. J. (2006). Behavioral Ethics in Organizations: A Review. Journal of Management, 32(6), 951–990.

Walker, A. G., Smither, J. W., & DeBode, J. (2012). The Effects of Religiosity on Ethical Judgments. Journal of Business Ethics, 106(4), 437–452.

Weaver, G. R., & Agle, B. R. (2002). Religiosity and Ethical Behavior in Organizations: A Symbolic Interactionist Perspective. The Academy of Management Review, 27(1), 77–97.

How to Cite
Lucyanda, J., & Endro, G. (2021). The Role of Business Ethics and Religiosity in Student Ethical Decision Making. JFBA: Journal of Financial and Behavioural Accounting, 1(1), 36-50. Retrieved from