scholarly journals 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)

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

scholarly journals PENGETAHUAN ETIKA AKUNTANSI, RELIGIUSITAS DAN LOVE OF MONEY SEBAGAI DETERMINAN PERSEPSI ETIS MAHASISWA AKUNTANSI

2020 ◽  
Vol 11 (2) ◽  
pp. 133-146
Author(s):  
Baiq Lestari ◽  
Ditya Permatasari
Keyword(s):  
Regression Analysis ◽  
Quantitative Research ◽  
Accounting Students ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Ethical Knowledge ◽  
Simultaneous Test ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the perceptions of accounting students, about the influence of ethical knowledge, religiosity, and love of money from Islamic-based university.This research used quantitative research. The technique of data analysis that used to test the hypothesis is simple and multiple regression analysis sample in this study were 151 respondents.Data were collected using a questionnaire.The results of this study indicate that Ethical Knowledge and Religiosity have a positive effect on the Ethical Perceptions of Accounting Students.While Love of Money had a negative effect on the Ethical Perceptions of Accounting Students.From the results of the simultaneous test of Ethics Knowledge, Religiosity, and Love of Money on Ethical Perception of Accounting Students has a simultaneous effect. The higher level of the understanding of their religion, so the level of their money more less than before, vice versa.

scholarly journals Pengaruh Love of Money, Equity Sensitivity, dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi

2019 ◽  
Vol 28 (2) ◽  
pp. 1522
Author(s):  
Ni Luh Putu Widia Ananda Sari ◽  
A.A.G.P Widanaputra
Keyword(s):  
Equity Sensitivity ◽  
Accounting Students ◽  
Sampling Techniques ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Probability Sampling ◽  
Love Of Money ◽  
The Love Of Money ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this study is the 2015 accounting non regular program students. The number of samples used is 65 respondents with non probability sampling techniques. The results of the study found that love of money negatively affected the ethical perceptions of accounting students. This means that the higher the love of money, the lower the ethical perception of accounting students. Equity sensitivity has a positive effect on the ethical perceptions of accounting students. This means that the higher the equity sensitivity, the higher the ethical perception of accounting students. Machiavellian has a negative effect on the ethical perceptions of accounting students. This means that the higher Machiavellian, the lower the ethical perception of accounting students. Keywords: Love of money, equity sensitivity, machiavellian, ethical perception.

scholarly journals PENGARUH LOVE OF MONEY DAN PERILAKU MACHIAVELLIAN TERHADAP PERSEPSI ETIS INTERNAL AUDITOR BANK PERKREDITAN RAKYAT

2021 ◽  
pp. 45
Author(s):  
Putu Aristya Adi Wasita ◽  
Ni Nengah Lasmini
Keyword(s):  
Primary Data ◽  
Ethical Standards ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Love Of Money ◽  
The Love Of Money ◽  
Negative Effect ◽  
Questionnaire Method

Assessment of conditions or mistakes is called ethical perception. A person who works as an accountant will make high reservations by sticking to existing ethical standards. Competition is tighter, so the accounting profession must often clash with efforts to stick to ethical standards. The internal auditor's view in assessing an improper act will provide a perception of ethical perceptions for the community related to accountability and transparency. This research was conducted to get the influence of the variable love of money, Machiavellian with gender as a moderator on the ethical perceptions of the people's prekreditan bank internal auditors. The data in the study were collected using a questionnaire method, so that the research data were classified as primary data. This study will use 43 samples and will be analyzed using moderated regression analysis. The results of the study, after going through the data analysis of love of money and Machiavellian, have a negative effect on the ethical perception variable of BPR internal auditors. Gender as a moderating variable assesses the influence the love of money variable on the ethical perceptions of BPR internal auditors while for Machiavellian, gender does not know.

scholarly journals The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception

2019 ◽  
Vol 8 (5) ◽  
pp. 168 ◽  
Author(s):  
Khanifah Khanifah ◽  
Jaka Isgiyarta ◽  
Indah Lestari ◽  
Udin Udin
Keyword(s):  
Higher Education ◽  
Locus Of Control ◽  
Economic Status ◽  
Study Data ◽  
Primary Data ◽  
Ethical Perception ◽  
Internal Locus Of Control ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of gender, locus of control, love of money, and economic status on students’ ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents to participate in the study. Data is analyzed using multiple linear regression with applying for IBM SPSS 21 program. The results reveal that gender and internal locus of control have a positive effect on students' ethical perception. Love of money further has a negative effect on students' ethical perception. In contrast to the expectation, economic status has no effect on students' ethical perception.

scholarly journals Pengaruh Kecerdasan Emosional, Intelektual, Spiritual, Love Of Money Pada Sikap Mahasiswa Mengenai Etika Profesi Akuntan

2019 ◽  
pp. 351
Author(s):  
Ida Bagus Putu Weda Pratama ◽  
Ida Bagus Putra Astika
Keyword(s):  
Emotional Intelligence ◽  
Student Attitudes ◽  
Professional Ethics ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Research Approach ◽  
Ethical Attitude ◽  
Love Of Money ◽  
Negative Effect

The purpose of this study was to obtain empirical evidence of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and love of money on student attitudes regarding professional ethics of accountants. The research approach used in this study is a quantitative approach using primary data. The sampling technique used is nonprobability sampling with purposive sampling method. The number of samples used in this study were 107 samples. The analysis technique used is multiple linear regression. The results of this study indicate that emotional intelligence, intellectual intelligence and spiritual intelligence have a positive effect on student attitudes regarding professional ethics of accountants while love of money has a negative effect on student attitudes regarding professional ethics of accountants. Practical implications for students that they must prepare for their ethical attitude before entering the workforce. Keywords: Emotional intelligence, intellectual intelligence, spiritual intelligence, love of money, student attitudes regarding professional ethics of accountants.

scholarly journals The Impact of Love of Money, Gender and Social Economic Status on Ethical Perceptions of UNDIKSHA Accounting Students

2021 ◽  
Author(s):  
Ni Komang Deasy Darmayanti ◽  
Ni Putu Ayu Yuli Sumadianti ◽  
Dewa Gede Kumara Dana ◽  
Ida Ayu Kade Pradnyawati ◽  
Ayun Pramesti Woro Hapsari ◽  
...  
Keyword(s):  
Social Economic ◽  
Economic Status ◽  
Accounting Students ◽  
Ethical Perceptions ◽  
Social Economic Status ◽  
Love Of Money ◽  
The Impact

PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI

2020 ◽  
Vol 17 (1) ◽  
pp. 28
Author(s):  
Amir Hidayatulloh ◽  
Sartini Sartini
Keyword(s):  
Data Collection ◽  
Sampling Technique ◽  
Accounting Students ◽  
Ethical Perceptions ◽  
Purposive Sampling ◽  
Survey Techniques ◽  
Analysis Tools ◽  
Love Of Money ◽  
Perceptions Of Students ◽  
The World

The objective of this study was to determine whether there is effect of religiosity and love of money on the ethical perceptions of students. The population this study is accounting students. The sampling technique uses purposive sampling, with criteria of accounting students sitting in sixth, seventh, eighth, and soon semester. This is because sixth, seventh, eight, and so on semester students who are close to the world of work. The sample of this study amounted to 230 students. This study uses survey techniques in data collection. This study uses SPSS analysis tools. This study obtained results that religiosity and love of money have no effect on student’s ethical perceptions. Keywords: Love of Money, Religiosity, Student’s Ethical Perceptions

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

scholarly journals Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan

2020 ◽  
Vol 2 (4) ◽  
pp. 3840-3857
Author(s):  
Ridho Irmas Ferdian ◽  
Mayar Afriyenti
Keyword(s):  
Emotional Intelligence ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
City College ◽  
The Individual ◽  
Positive Effect

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.

scholarly journals Dapatkah Love Of Money Sebagai Variabel Intervening Pengaruh Variabel Kecerdasan Terhadap Persepsi Etis Mahasiswa Akuntansi??

2017 ◽  
pp. 93
Author(s):  
Sigit Hermawan ◽  
Wika Nurlia
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Ethical Perceptions ◽  
Love Of Money ◽  
The Love Of Money ◽  
Simultaneous Influence

ABSTRACT The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This research is in the field of associative quantitative research and testing five hypotheses. The sample of this research is 141 accounting students. The analysis is done by multiple regression analysis. The results suggest that love of money could not be an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. There are both partial and simultaneous influence for intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students   Keywords: love of money,  intellectual intelligence, emotional intelligence, and spiritual intelligence, ethical perceptions

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