Does Love of Money, Machiavellian, Religiosity, Socioeconomic Status, and Understanding of the Accountant’s Code of Ethics Affect the Ethical Perception of Accounting Students?

Abstract

The purpose of this study was to determine the effect of love of money, Machiavellian, religiosity, socioeconomic status, and understanding of the accountant's professional code of ethics on the ethical perceptions of accounting students. This research is included in the analysis with quantitative data. The sample in this study were 270 respondents consisting of accounting students. The sample selection technique used was probability sampling, while sampling in this study using simple random sampling. The method used for data collection in the survey method through a questionnaire or questionnaire. The data analysis technique used is descriptive statistical analysis and infective statistical analysis. The results showed that love of money, Machiavellian, religiosity, and socioeconomic status had a negative and significant effect on the ethical perceptions of accounting students while the understanding of the accounting code of ethics has a positive effect on the ethical perceptions of accounting students.

The role of Machiavellian personality, altruistic personality, religiosity, whistleblowing system, and accounting firm size in mitigating fraud intention

“…Machiavellian personality describes individual beliefs or perceptions that shape individual personality and behavior in interacting with others (Purnamasari et al , 2021). Kurniawan and Anjarwati (2020) state that individuals have great desires that must be achieved under certain conditions, and this excessive desire encourages individuals to do or justify any means to get what they want. (Dalton and Radtke, 2013).…”

“…Machiavellian personality leads to unethical behavior (Kurniawan and Anjarwati, 2020) carried out based on self-interest using deception and manipulation to achieve goals (Dalton and Radtke, 2013). The behavior is usually based on strong (Sattler and Linden, 2021) self-interest (Diebels et al , 2018).…”

“…Machiavellian nature becomes a proxy for moral behavior that influences ethical decision-making behavior (Triantoro et al , 2020). Morals lead to decision-making on right or wrong behavior (Kurniawan and Anjarwati, 2020).…”

Pemahaman Kode Etik Akuntan, Love of Money, Religiusitas, Equity Sensitivity Pada Persepsi Etis Mahasiswa Akuntansi

“…Berdasarkan penelitian Muna (2021), Nikara & Mimba (2019) memperoleh hasil positif atas hubungan religiusitas dengan persepsi etis mahasiswa akuntansi. Namun ditemukan hasil yang berbeda pada Kurniawan & Anjarwati (2020) dengan hasil yang negatif dan signifikan antara religiusitas dengan persepsi etis mahasiswa akuntansi. Tingginya tingkat religiusitas yang dimiliki setiap individu akan meningkatkan pengaruh pada persepsi etisnya.…”

“…Hasil ini sejalan dengan penelitian Muna (2021), Nikara & Mimba (2019) menunjukkan bahwa religiusitas berpengaruh positif pada persepsi etis mahasiswa akuntansi. Sedangkan penelitian Kurniawan & Anjarwati (2020) memperoleh hasil bahwa religiusitas berpengaruh negatif dan signifikan pada persepsi etis mahasiswa akuntansi. Tingginya religiusitas setiap individu secara tidak langsung akan meningkatkan persepsi etisnya.…”