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.

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 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.

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 Dampak Perilaku Machivellian dan Equity Sensitivity Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Pada Mahasiswa Prodi Akuntansi Manajemen Politeknik Negeri Malang)

2020 ◽  
Vol 5 (2) ◽  
pp. 161-175
Author(s):  
Ivana Larasati Putri Navalina ◽  
Kurnia Ekasari ◽  
Kartika Dewi Sri Susilowati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Equity Sensitivity ◽  
Accounting Students ◽  
Ethical Perception ◽  
Regression Methods ◽  
Positive Effect

The purpose of this study to determine the effect of machiavellian and equity sensitivity on ethical perception of accounting students in State Polytechnic of Malang.. The population used in this study were students of accounting management in State Polytechnic of Malang. The sample selection was determined using the purposive sampling method. Based on this method, 209 students were sampled from 1654 population numbers. To test the hypothesis, the researcher used multiple linear regression analysis by using SPSS 16.0. The results of analysis with multiple linear regression methods show that Machiavellian has a positive effect on ethical perception of accounting students. Equity Sensitivity has a positive effect on ethical perception of accounting students. Jointly tested, machiavellian and equity sensitivity have affect on ethical perception of accounting students.

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 The Effect of Application of Teacher Centered Learning, Cooperative Learning and E-Learning Methods on Students' Understanding of Accounting Learning

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Diana Septy Mega Altino ◽  
Sigit Hermawan
Keyword(s):  
Linear Regression ◽  
Cooperative Learning ◽  
Multiple Linear Regression ◽  
Analysis Data ◽  
Quantitative Approach ◽  
Accounting Students ◽  
Learning Methods ◽  
E Learning ◽  
Teacher Centered

This research aims to know the influence of the application of a method of teacher centered learning cooperative learning and E-learning againt understanding a student on the learning accounting. The variables examined in this study is teacher centered learning, cooperative learning and understanding a student. This study used a quantitative approach with the collection of data technique using the questionnaire. Sample is all the accounting students semester 6 and 8 had embarked on a course called accounting as many as 200 students .The method of analysis data used in this research was multiple linear regression. Based on the research and discussion done, can be summed up and can be concluded  The application of teacher centered learning cooperative learning and E-learning to depend on the understanding a student on the learning accounting partial and simultaneous

scholarly journals PENGARUH PEMAHAMAN MAHASISWA AKUNTANSI DAN INTEGRASI IFRS KE DALAM PERKULIAHAN TERHADAP KOMPETENSI IFRS

2019 ◽  
Vol 6 (3) ◽  
Author(s):  
Ahmad Basid Hasibuan ◽  
Widyah Nirmala Vanyaseshi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Global Market ◽  
Regression Method ◽  
Accounting Students ◽  
Linear Regression Method ◽  
Analysis Techniques ◽  
Multiple Linear Regression Method

This study aims to analyze and provide empirical evidence regarding the influence of evaluation of accounting student’s understanding of IFRS in facing global market in accounting field related to IFRS competence, dan IFRS integration on college. The population in this study are accounting students of Darma Persada University, questionnaires are distributed as many as 143 and questionnaires that can be used as much as 133. Data analysis techniques with multiple linear regression method. The result indicate that the evaluation of the student’s understanding on IFRS and The IFRS integration on college has a positive and significant influence on the IFRS competence

scholarly journals PENGARUH SOSIOLOGI KRITIS, KREATIFITAS, DAN MENTALITASTERHADAP PENDIDIKAN AKUNTANSI

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Ardi Hamzah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Accounting Students ◽  
Test Hypothesis

<p>This research aim to test the effect of critical sosiology, creativity, and mentality on accounting education, simultaneously and partially. The respondents of the research are accounting students at Trunojoyo University. Purposive sampling technique is chosen with criteria respondents have done critical sosiology, creativity, and mentality. Data has gathered by questionnaires and documentation. Data analysis to test hypothesis is done with multiple linear regression analysis. The result of simultaneously regression indicate that critical sosiology, creativity, and mentality has significantly effect on accounting education. For examine of partially regression indicate only creativity that has significantly effect on accounting education. This shows that creativity still priority in accounting education than critical sosiology and mentality.</p> <p> </p>

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