摘要：The purpose of this research was to comprehend ethical education differences among level 1 (pre-conventional), level 2 (conventional), and level 3 (post-conventional) toward moral development steps of accountancy students. This research is quantitative research using survey which is held in X University in Malang. The sampleof this research are 176accountancy students. Sampling method used proportional random sampling technique in choosing the responden.The instrumentof this research is questionnaire related to ethical education or ethical courses and moral development questionnaireusing defining issues test. The results showed that ethical education differ among level 1 (pre-conventional), level 2 (conventional), and level 3 (post-conventional) of accountancy students.
其他摘要：Penelitian ini bertujuan untuk memahami perbedaan pendidikan etika pada tahapan perkembangan moral mahasiswa akuntansi yang terdiri dari level 1 (pre-conventional), level 2 (conventional), dan level 3 (post conventional). Penelitian ini dikategorikan seb
