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 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 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 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 Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour

2017 ◽  
Vol 8 (2) ◽  
pp. 49-61
Author(s):  
Christian Mangiwa ◽  
Agus Bandang ◽  
Hamka Ridwan ◽  
Muhammad Ashari ◽  
Maxyanus Taruk Lobo
Keyword(s):  
Locus Of Control ◽  
Time Budget ◽  
Primary Data ◽  
Survey Method ◽  
Professional Commitment ◽  
South Sulawesi ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.

scholarly journals Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 45
Author(s):  
Ni Made Rai Juniariani ◽  
Komang Adi Kurniawan Saputra
Keyword(s):  
Locus Of Control ◽  
Computer Anxiety ◽  
Employee Performance ◽  
Computer Training ◽  
Primary Data ◽  
The Public ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Analysis Technique ◽  
Negative Effect

This study aims to analyze the influence of computer anxiety on financial employee performance and to analyze whether the internal locus of control moderate the influence of computer anxiety on financial employee performance. This research is expected to be able to give consideration to Lembaga Perkreditan Desa (LPD) to routinely provide training in both computer training and personality training to their employees so that their employees are capable of operating financial computer programs that are used and have good personalities and are able to provide maximum services to the public. The data used are primary data in the form of answers to questionnaires distributed to LPD employees in the Kota Denpasar. The analysis technique used to answer the research hypothesis is Moderated Regression Analysis (MRA). Hypothesis testing results show that computer anxiety has a negative effect on financial employee performance, and internal locus of control weakens the influence of computer anxiety on financial employee performance. 

scholarly journals Pengaruh Love of Money, Machiavellian, Idealisme dan Religiusitas pada Persepsi Etis Mahasiswa Akuntansi

2019 ◽  
pp. 536
Author(s):  
Ida Ayu Gde Intan Kusumawathi Nikara ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Ethical Perception ◽  
Validity And Reliability ◽  
Ethical Perceptions ◽  
Study Program ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of love of money, machiavellian, idealism and religiosity on the ethical perceptions of accounting students. The population of this study was S1 students of the non-regular accounting study program class of 2015 Faculty of Economics, Udayana University, Bali, amounting to 148 people, the samples taken amounted to 108 people. Instrument testing is done by validity and reliability testing. Before data analysis, a data analysis prerequisite test was conducted which consisted of normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test hypotheses is by using multiple linear regression analysis techniques. The analysis shows that love of money has a negative effect on ethical perceptions, machiavellian has a negative effect on ethical perception, idealism has a positive effect on ethical perception and religiosity has a positive effect on ethical perception. Keywords: love of money, machiavellian, idealism, religiosity, ethical perception

scholarly journals KONFLIK PERAN, KEPRIBADIAN LOC INTERNAL, KINERJA AUDITOR DAN MODERASI TEKANAN ANGGARAN WAKTU (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya)

2020 ◽  
Vol 5 (02) ◽  
Author(s):  
Yoosita Aulia
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Quantitative Methods ◽  
Negative Influence ◽  
Positive Influence ◽  
Sem Analysis ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Negative Effect ◽  
Positive Effect

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance.

scholarly journals Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing:

2019 ◽  
Vol 1 (1) ◽  
pp. 290-305
Author(s):  
Winda Devila Zalmi ◽  
Efrizal Syofyan ◽  
Mayar Afriyenti
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
State University ◽  
Anticipatory Socialization ◽  
Control Variables ◽  
Internal Locus Of Control ◽  
Negative Effect

This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.

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 Motivasi Kerja, Internal Locus Of Control dan Kepuasan Kerja Pada Karyawan Bagian Marketing Dan Supporting di PT X Cabang Surabaya

2016 ◽  
Vol 4 (02) ◽  
Author(s):  
Weni Hastuti ◽  
M. Farid
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Employee Satisfaction ◽  
Work Motivation ◽  
Study Data ◽  
Test Results ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Regression Test ◽  
The Subject

Research that takes the subject 100 employees at PT. X in Surabaya branch fromand marketing supporting division to find the motivation to work and internal locus ofcontrol and job satisfaction in a correlational study. Data collected through questionnairesand analyzed by multiple regression test. The results show the value of F = 3.449; p =0.0036 (p <0.05), which means that work motivation and internal locus of controlcombination has a significant correlation with employees job satisfaction. It can besaid that the hypothesis that states motivation and internal locus of control on employeesat the marketing and supporting division have a relationship with employee satisfaction,that means it can be accepted. The value of R2 = 0.066 describe motivation and internallocus of control simultaneously have contributed effectively to job satisfaction up to 6.6%and that is a quite low in value. Partial test results of work motivation are t = 2.353; p= 0.021 (p <0.05), which means there is a significant positive correlation between workmotivation and job satisfaction, while the result of internal locus of control are = -0.572;p = 0.568 (p> 0.05), that means there is no correlation between the internal locus ofcontrol and job satisfaction.Keywords : Job satisfaction, work motivation, internal locus of control

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