Money and Unethical Behavior of Accounting Students

Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior.

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PERSEPSI (TIDAK) ETIS MAHASISWA: PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN

Media Mahardhika ◽

10.29062/mahardika.v18i2.154 ◽

2020 ◽

Vol 18 (2) ◽

pp. 255

Author(s):

Elsya Panduwinasari ◽

Nurafni Eltivia ◽

Kurnia Ekasari ◽

Hesti Wahyuni

Keyword(s):

Data Collection ◽

Sample Size ◽

Unethical Behavior ◽

Sampling Technique ◽

Accounting Students ◽

Collection Method ◽

Purposive Sampling ◽

Love Of Money ◽

The Love Of Money ◽

Positive Effect

The purpose of this study is to examine the influence of the love of money and Machiavellian on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 321 respondents. The data collection method uses a questionnaire containing 58 questions related to the love of money, Machiavellian, and unethical perception. The results of the study prove that the love of money has a significant and positive effect on the unethical behavior of accounting students. Machiavellian has a significant and positive effect on the unethical behavior of accounting students. Simultaneously the love of money and Machiavellian have a significant and positive effect on the unethical behavior of accounting students.

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A Study to assess the Correlation between Frustration and Family climate among undergraduate students of selected colleges at Kollam

Asian Journal of Nursing Education and Research ◽

10.52711/2349-2996.2021.00080 ◽

2021 ◽

pp. 333-336

Author(s):

Alphonsa Thomas ◽

Arya Yesudas ◽

Reshma K S ◽

Sreelakshmi S ◽

Anu S. Khosh

Keyword(s):

Sex Education ◽

Undergraduate Students ◽

Quantitative Research ◽

Sampling Technique ◽

Demographic Variables ◽

Research Approach ◽

Monthly Income ◽

Family Climate ◽

The Family ◽

The Relationship

A study to assess the correlation between frustration and family climate among undergraduate students of selected colleges at Kollam. The objectives of the study were to: a) assess the frustration among undergraduate students of selected colleges at Kollam. b) assess the family climate among undergraduate students of selected colleges at Kollam. c) find out the association between frustration and selected demographic variables among undergraduate students of selected colleges at Kollam. d) find out the association between family climate and selected demographic variables among undergraduate students of selected colleges at Kollam. e) assess the correlation between frustration and family climate among undergraduate students of selected colleges at Kollam. A quantitative research approach was adopted. Sampling technique adopted was convenient sampling. Sample size was 100. The investigators assessed undergraduate college students using questionnaires on frustration and family climate. The study showed that 23% of students had high frustration, 46% had moderate frustration and 31% had low frustration. 29% of students had unfavorable family climate 52% had moderate family climate and 19% favorable family climate. There was no association found between frustration and selected demographic variables. But an association was found between family climate and selected demographic variables such as age, type of family and type of residence. There was no association found between family climate and selected demographic variables such as sex, education of parent, occupation of parent, monthly income of parent and type of course. The value of r was -0.09. So, there was a slight negative correlation between frustration and family climate. The relationship between the two variables is weak. That is when family climate become favorable frustration decreases and vice versa.

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Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung

Akuntabilitas ◽

10.15408/akt.v12i1.12655 ◽

2019 ◽

Vol 12 (1) ◽

pp. 65-82

Author(s):

Dewi Sofha ◽

Zaky Machmuddah

Keyword(s):

Tax Evasion ◽

Private Universities ◽

Sampling Technique ◽

Accounting Students ◽

Ethical Perspective ◽

Catholic University ◽

Love Of Money ◽

The Relationship

Tax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The population of this research is undergraduate (S1) accounting students from private universities in Semarang. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. The sampling technique used in this research is accidental sampling. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethicalperspective.

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Some Insights Into Financial Literacy Among Undergraduate Students: A Case of Bosnia and Herzegovina

International Journal of Financial Research ◽

10.5430/ijfr.v12n3p103 ◽

2021 ◽

Vol 12 (3) ◽

pp. 103

Author(s):

Jasmina Okicic ◽

Meldina Kokorovic Jukan ◽

Mensur Heric

Keyword(s):

Undergraduate Students ◽

Financial Literacy ◽

Sampling Technique ◽

Financial Education ◽

Financial Knowledge ◽

Financial Behavior ◽

Financial Attitudes ◽

Significant Difference ◽

Financial Behaviour ◽

The Relationship

The purpose of this research is to provide some insights into financial literacy among undergraduate students focusing primarily on the relationship between financial knowledge, financial attitudes and financial behavior and on possible gender and financial education gap in financial literacy. Using the purposive sampling technique, data collection was carried out from April to June 2020, yielding a sample of 1,046 valid responses. To gain a better understanding of the relationship between financial behaviour, financial attitudes and financial knowledge, we, primarily, use exploratory factor analysis and multiple regression model. The research findings have revealed several important issues. First, findings have suggested that financial knowledge, financial attitudes and gender may be considered as an antecedent of the financial behaviour of undergraduate students. Second, findings have also suggested a statistically - significant difference between the financial literacy of undergraduate students concerning their exposure to formal financial education.

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The effects of demographic variables on knowledge sharing

Library Review ◽

10.1108/lr-07-2014-0080 ◽

2015 ◽

Vol 64 (3) ◽

pp. 216-228 ◽

Cited By ~ 6

Author(s):

Henry Boateng ◽

Michael Dzigbordi Dzandu ◽

Franklin Gyamfi Agyemang

Keyword(s):

High School ◽

Knowledge Sharing ◽

High School Teachers ◽

Sampling Technique ◽

Demographic Variables ◽

Senior High School ◽

School Teachers ◽

Content Type ◽

Collection Data ◽

The Relationship

Purpose – This study aims to find the role of demographic variables in knowledge sharing among teachers in senior high schools. The relationship between demographic variables and knowledge sharing has not been clearly established in the existing literature. Design/methodology/approach – The survey research design was used as a methodology for the study. The participants of the study were senior high school teachers. These participants were selected using convenience sampling technique. Questionnaire was used as instrument for data collection. Data were anaylsed using descriptive statistics and multiple regression. Findings – The study found that male teachers share more of their knowledge than female teachers. Additionally, first degree holders were found to share their knowledge more than Higher National Diploma holders. Originality/value – This study has established the relationship between demographic variables and knowledge sharing among senior high school teachers in Ghana.

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Pengaruh Pengetahuan Etika Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening (Studi Kasus Mahasiswa Program Studi Akuntansi di Lima Perguruan Tinggi Daerah Istimewa Yogyakarta)

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v12i2.2327 ◽

2020 ◽

Vol 12 (2) ◽

pp. 277-293

Author(s):

Sri Ayem ◽

Loja Dian Evi Leni

Keyword(s):

Economic Status ◽

Sampling Technique ◽

Accounting Students ◽

Primary Data ◽

Ethical Perceptions ◽

Ethical Knowledge ◽

Internship Experience ◽

Love Of Money ◽

Knowledge Variable ◽

Negative Effect

This study aims to examine the effect of ethical knowledge, internship experience, and economic status on the ethical perceptions of accounting students with love of money as an intervening variable. The data used are primary data. The method used is multiple analysis. The sampling technique used in this study was convenience sampling and 90 data samples were obtained. The results of this study indicate that the ethical knowledge variable has a positive effect on the ethical perceptions of accounting students, while ethical knowledge has a negative effect on love of money. love of money has a negative effect on the ethical perceptions of accounting students. Ethical knowledge negatively affects the ethical perceptions of accounting students through love of money as an intervening variable. Keywords : Ethical Knowledge, Ethical Perception, Accounting Student, Love of Money

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Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam

Owner ◽

10.33395/owner.v6i1.550 ◽

2022 ◽

Vol 6 (1) ◽

pp. 189-201

Author(s):

Jenniver Jenniver ◽

Mortigor Afrizal Purba

Keyword(s):

Undergraduate Students ◽

Accounting Students ◽

Accounting Profession ◽

Public Accounting ◽

Work Requirements ◽

Policy Makers ◽

The Public ◽

New Ideas ◽

Strongly Agree ◽

Public Accountant

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified

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Pengaruh Penalaran Moral dan Sensitivitas Etika Terhadap Persepsi Etis dengan Gender Sebagai Variabel Moderasi

Jurnal Akuntansi Bisnis ◽

10.24167/jab.v17i1.2288 ◽

2019 ◽

Vol 17 (1) ◽

pp. 64

Author(s):

Theresia Joycelin Jasmine ◽

Clara Susilawati

Keyword(s):

Regression Analysis ◽

Moral Reasoning ◽

Financial Information ◽

Accounting Students ◽

Ethical Sensitivity ◽

Ethical Perceptions ◽

Accounting Profession ◽

Accounting Scandals ◽

Simple Regression Analysis ◽

The Relationship

Accounting profession is required to provide true financial information and give confidence to users of financial information. However, many accounting scandals eroded people trust in the accounting profession. Therefore, it is important for prospective accountants to have understanding and knowledge in regard with ethical and moral values. This study examine moderating effect of gender on the the relationship between moral reasoning and ethical perceptions and between ethical sensitivity and ethical perceptions. If accounting students have higher moral reasoning dan ethical sensitivity, the ethical perceptions of accounting students are also predicted to be higher. This study examines moral reasoning and ethical sensitivity to ethical perceptions of accounting students with gender as a moderating variabel using a sample of students from 13 universities in Semarang. This study uses simple regression analysis and moderating regression analysis (MRA). Results show gender effect the relationship between moral reasoning and ethical perceptions, but hass no effect on relationship between ethical sensitivity and ethical perceptions of accounting students. Abstrak Profesi akuntansi dituntut memberikan informasi keuangan yang benar dan memiliki etika sehingga memberikan kepercayaan kepada pengguna informasi keuangan. Namun, banyaknya skandal akuntansi menurunkan kepercayaan terhadap profesi akuntansi. Oleh karena itu, penting bagi calon akuntan memiliki pemahaman dan pengetahuan berperilaku berdasarkan nilai etis dan moral. Penelitian ini menguji efek moderasi gender terhadap hubungan antara penalaran moral dan persepsi etis dan hubungan antara sensitivitas etika dan persepsi etis mahasiswa akuntansi. Jika mahasiswa akuntansi memiliki penalaran moral dan sensitivitas etika yang tinggi maka persepsi etis mahasiswa akuntansi tersebut juga tinggi. Penelitian ini menggunakan sampel mahasiswa dari 13 Universitas di Semarang. Penelitian ini menggunakan analisis regresi sederhana dan moderating regression analysis (MRA). Hasil penelitian menunjukkan bahwa gender mempengaruhi hubungan antara penalaran moral dan sensitivitas etis tetapi tidak mempengaruhi hubungan antara penalaran moral dan persepsi etis mahasiswa akuntansi.

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Perception and Attitude of Consumers' Towards Packaged Drinking Water in Addis Ababa, Ethiopia

10.20944/preprints201902.0251.v2 ◽

2019 ◽

Cited By ~ 1

Author(s):

Minyahel Tilahun ◽

Melaku Beshaw

Keyword(s):

Health Status ◽

Addis Ababa ◽

Sampling Technique ◽

Demographic Variables ◽

Multinomial Regression ◽

Market Place ◽

Descriptive Research ◽

Multinomial Regression Model ◽

Almost All ◽

The Relationship

Descriptive research design was used to select 200 respondents (i.e., 100 from each study places) following purposive sampling technique on two study areas (Market; Living). Personal observation and interview with retailers were done to triangulate the collected data from the formal survey. The collected data was analyzed using SPSS version 20 software program. Descriptive statistical measurements, Index and multinomial regression model was calculated to assess the relationship between customers point of emphasis during packaged water buying and respondents demographic variables. Majority of the respondent who frequently purchase packaged water generated a monthly income between 5000 and 10000 Birr. Television and radio was ranked first compare to other Media. Living place customers were more health concerned as compared to market place customers. Market place customer’s primarily give emphasis to price of packaged water. Almost all (97%) customers did not have the awareness towards packaged water standards. Only 86(43%) of the total respondents checked the chemical composition, of which 74(85%) of the respondents did not understand it. Customers sex, educational level and health status showed significant relationship with choice of packaged water quality -1.42(p<0.05), price -2.45(P<0.01) and health status -1.80(P<0.05) in market place and living places, respectively.

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