Along with the development time, the discourse about the role of ethics
and social responsibility of enterprises increasingly lively discussion by business
people, organizations or fields of research and education. Ethics and corporate
social responsibility (CSR) is daily faced by the employees or human resources
(HR). Thus, it is important to know the perceived of SDM candidates, including
students perceptions. Given that the students is a manager candidate or business
leader candidates in the future and seen as intellectuals, then their views on the
role of ethics and CSR has an important role before they involved directly in the
implementation. The purpose of this study was to analyze the influence of
idealism, relativism, and materialism toward the perceived role of ethics and CSR.
This study was conducted by distributing questionnaires to the business
students (Accounting and Management) at University of Atma Jaya Yogyakarta.
Furthermore, the combination of convenience sampling and purposive sampling
were used to determine sample criteria, and the criteria are students who have
taken a business ethics course. The independent variable as a predictor variable in
this study is idealism, relativism, and materialism, then the perceived role of
ethics and CSR is the dependent variable. Multiple linear regression models were
used to analyze the influence that formed and independent sample T-test was used
to look at the possibility of a difference of perception.
The results of the analysis showed that idealism have a positive influence
on the perceived role of ethics and CSR, then relativism and materialism have a
negative effect on the perceived role of ethics and CSR.