scholarly journals Religiosity: The Love of Money, Machiavellian, and the Ethical Perception of Accounting Students (Study of Accounting Students at Universitas Tadulako)

2020 ◽  
Author(s):  
Nina Yusnita Yamin ◽  
Jamaluddin ◽  
Muhammad Jafar Bekka ◽  
Chalarce Totanan ◽  
Latifah Sukmawati Yuniar ◽  
...  
Keyword(s):  
Accounting Students ◽  
Ethical Perception ◽  
Love Of Money ◽  
The Love Of Money

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 Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception?

2020 ◽  
Vol 5 (2) ◽  
pp. 228
Author(s):  
Irma Istiariani ◽  
Uliya Arifah
Keyword(s):  
Education Level ◽  
Least Square ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Ethical Perception ◽  
Ethical Problems ◽  
Ethical Violations ◽  
Love Of Money ◽  
The Love Of Money ◽  
The Impact

The aim of this study is to shed some light on the impact of education level, spiritual intelligence, and love of money on ethical perception of accounting students which still remains unexplored thus far. The data were taken from 100 accounting students of several universities in Semarang Indonesia as the respondents. The data were further analyzed by employing PLS (Partian Least Square). The data analyses revealed several compelling results. First, there was no significant impact of education level on ethical perception of accounting students. Second, spiritual intelligence positively influenced the students’ ethical perception. Third, the education level was found to have no significant effect on love of money. Fourth, the spiritual intelligence negatively correlated to love of money. Fifth, the love of money did not provide a significant impact on students’ ethical perceptions. These results contribute to providing positive insights for academic stakeholders in solving ethical problems of accounting students who are going to be professional accountants and auditors. Additionally, the results of this study should be considered as ‘a wake-up call’ for accounting professionals to be more alert toward the threat of ethical violations that could potentially endanger their credibility.

scholarly journals ANALYSIS OF LOVE OF MONEY WITH THE PERCEPTION OF ACCOUNTING STUDENTS ETHICS

2019 ◽  
Vol 1 (02) ◽  
pp. 168-184
Author(s):  
Dea Maudya Rachmah ◽  
Asep Kurniawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Accounting Students ◽  
Ethical Perception ◽  
Love Of Money ◽  
The Love Of Money

The purpose of the study is to find out whether the love of money affects the ethical perception of accounting students. The survey was developed based on the Kecurang action and the love of the money scale given to 57 undergraduate accounting students in two colleges.-The approach used is multiple linear regression, based on test T and test F for the processing of data performed. Student accounting looks at fraudulent actions outside of class because it is more unethical than a cheating in the classroom. Because outside of class will cause unwanted factors by money lovers.

For love or money: investigating the love of money, Machiavellianism and accounting students’ ethical perception

2020 ◽  
Vol 13 (2) ◽  
pp. 203-220
Author(s):  
Alif Maggalatta ◽  
Desi Adhariani
Keyword(s):  
Negative Impact ◽  
Practical Implication ◽  
Accounting Students ◽  
Business Practices ◽  
Ethical Perception ◽  
Content Type ◽  
Love Of Money ◽  
Two Factors ◽  
The Love Of Money ◽  
The Impact

Purpose The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors. Design/methodology/approach This research uses survey and quantitative analysis. The data were collected by distributing offline and online questionnaires to students in a university in Indonesia. Findings The results show that both the love of money and Machiavellianism negatively affect ethical perception. Gender as one of the control variables is found to have a significant association with the love of money, Machiavellianism and ethical perception of accounting students. Research limitations/implications The practical implication of the research is the need to inform students on the negative impact of the love of money and Machiavellianism on ethics, as well as the required steps to overcome such negative impact by inserting ethics-related materials in several accounting courses. Originality/value Accounting students represent future accountants and highly ethical accountants will protect the profession and society from harmful consequences of unethical accounting and business practices.

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

scholarly journals PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: (STUDI EMPIRIS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALIKUSSALEH)

2018 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Muhammad Yusra ◽  
Chairi Utami
Keyword(s):  
Linear Regression ◽  
Data Quality ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Accounting Students ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Ethical Perception ◽  
Love Of Money

This study aims to know the influence of Love Of Money and Machiavellian on the ethical perception of accounting students of Malikussaleh University. The data used is primary data and the sampling method used is Slovin method. The data of this research are obtained by distributing questionnaires to the respondents. The data obtained are then analyzed by using Multiple Linear Regression, Data Quality Test, Classic Assumption Test, Hypothesis Testing, and Coefficient of Determination. The results of this study indicate that simultaneously Machiavellian and Love Of Money have a significant effect on the ethical perception of accounting students of Malikussaleh Universit which is indicated by the f-count value of 12,600. While f-table (df1 = k, df2 = n-k-1, 5%) = 3.11, or in other words f-count> f-table. Partially, Love Of Money has a significant effect on the ethical perception of accounting students of Malikussaleh University in which indicated by t-count of 3.693 and T table (n-2, 5% two-sided test) = 1.990 where t-count>t-table with a significance value of 0.000 or lower than 0.05. and Machiavellian has a significant effect on the ethical perception of accounting students at -Malikussaleh University which is indicated by t-count = 2.583 and t-table (n-2, 5% two-party test) = 1.990 where t-count> t-table with the significance value 0.012 or lower than 0.05.

scholarly journals PENGARUH PENDAPATAN DAN KECERDASAN SPIRITUAL TERHADAP PERSEPSI ETIS MAHASISWA DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING

2017 ◽  
Vol 4 (2) ◽  
pp. 193
Author(s):  
Ahdaf Arridla
Keyword(s):  
Significant Relationship ◽  
Structural Equation ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Equation Modeling ◽  
State University ◽  
Ethical Perception ◽  
Love Of Money ◽  
The Love Of Money ◽  
Quantitative Descriptive

This study aimed to analyze the influence of income, gender on love of money. and the influence of spiritual intelligence, sex, love of money on ethical perception of students. This research was conducted at the Faculty of Economics, Accounting Department, State University of Surabaya. This type of research is quantitative descriptive. The sampling technique used in this research is proportional random sampling. The number of samples used were 146 respondents. Data analysis Structural Equation Modeling (SEM). The results showed that there was no significant relationship between the income of the love of money. There is a significant relationship between spiritual intelligence of students to the ethical perception of students. and there is significant influence between the love of money against the ethical perception of students

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 Peran Pendidikan Kewirausahaan Dan Love Of Money Terhadap Intensi Berwirausaha Pada Mahasiswa Akuntansi

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Agni Astungkara ◽  
Rochmi Widayanti
Keyword(s):  
Entrepreneurship Education ◽  
Private University ◽  
Accounting Education ◽  
Entrepreneurial Intentions ◽  
Accounting Students ◽  
Student Entrepreneurship ◽  
Love Of Money ◽  
The Love Of Money ◽  
The University ◽  
Accounting Graduates

The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient. Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.

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

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.

Sign in / Sign up

Export Citation Format

Share Document