Pengaruh Religiusitas, Status Sosial Ekonomi Dan Love of Money Pada Persepsi Etis Mahasiswa Akuntansi

Pemayun, Ari Widhiasmana; Budiasih, I Gusti Ayu Nyoman

doi:10.24843/eja.2018.v23.i02.p30

Cited by 10 publications

(18 citation statements)

References 6 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The results of this study are not incompatible with research conducted by Pemayun and Budiasih [8] which states that religiosity has a positive effect on the ethical perceptions of accounting students.…”

Section: The Effect Of Religiosity On Ethical Perceptions Of Accoucontrasting

confidence: 72%

“…It is also in accordance with Maslow's motivation theory which explains that humans have 5 basic needs that must be met. In its fulfilment mostly involves the need for money which has an impact on excessive love for money [8]. So, it can be concluded that where students who have high love of money will have low ethical perceptions.…”

Section: A the Influence Of Love Of Money On Ethical Perceptions Of mentioning

confidence: 99%

“…In this study there is no evidence that religiosity has a positive effect on the ethical perceptions of accounting students. However, in theory religiosity is positive, which means that as students who have high religiosity will have high ethical perceptions, because where someone with a high level of religiosity will be able to controlling himself to carry out ethical actions [8].…”

Section: The Effect Of Religiosity On Ethical Perceptions Of Accoumentioning

confidence: 99%

“…The third factor that can influence the ethical perception of accounting students is religiosity. Religiosity is the level of belief or religious value adopted by someone [8]. Religion can function to reduce or even prevent deviant behaviour.…”

Section: Introductionmentioning

confidence: 99%

“…Religion can function to reduce or even prevent deviant behaviour. Someone with a high level of religiosity will be able to control themselves to carry out ethical actions, this is in accordance with religious teachings to do good and not harm others [8]. Because people who have high religiosity have a strong self-control (self-control), in connection with the teachings of religion which he believes prohibits such actions [9] .…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

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

Kurniawan¹,

Anjarwati²

2020

Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)

View full text Add to dashboard Cite

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.

show abstract

Section: The Effect Of Religiosity On Ethical Perceptions Of Accoucontrasting

confidence: 72%

Section: A the Influence Of Love Of Money On Ethical Perceptions Of mentioning

confidence: 99%

Section: The Effect Of Religiosity On Ethical Perceptions Of Accoumentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

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

Kurniawan¹,

Anjarwati²

2020

Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)

View full text Add to dashboard Cite

show abstract

Love of Money Behavior, Religiosity, and Ethical Values on the Tendency of Accounting Fraud With Idealism as a Moderating Variable.

Reswari,

Sukma Nirwana

2023

ijis

View full text Add to dashboard Cite

This quantitative study investigates the impact of love of money, religiosity, and ethical values on accounting fraud tendencies, while also examining the moderating role of idealism. Conducted within the finance division of a food and footwear company, the research employs purposive sampling to gather data from 50 respondents through questionnaires, analyzed using the SmartPLS method. The findings reveal that love of money and ethical values significantly affect accounting fraud tendencies, whereas religiosity exerts no such influence. Furthermore, idealism moderates the relationship between ethical values and accounting fraud tendencies, underscoring its potential as a valuable reference point for future research in this domain. Highlights: Impact of Ethical Values: Ethical values play a significant role in influencing accounting fraud tendencies, emphasizing the importance of fostering an ethical corporate culture. Limited Influence of Religiosity: Religiosity is found to have no substantial effect on accounting fraud tendencies, challenging assumptions about its role in shaping financial behavior. Moderating Role of Idealism: Idealism is identified as a critical moderating factor, affecting the relationship between ethical values and accounting fraud tendencies, highlighting its relevance in fraud prevention efforts. Keywords: Accounting Fraud, Love of Money, Religiosity, Ethical Values, Idealism

show abstract

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

Istiariani

Arifah

2020

Shirkah

View full text Add to dashboard Cite

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.

show abstract

Pengaruh Religiusitas, Status Sosial Ekonomi Dan Love of Money Pada Persepsi Etis Mahasiswa Akuntansi

Cited by 10 publications

References 6 publications

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

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

Love of Money Behavior, Religiosity, and Ethical Values on the Tendency of Accounting Fraud With Idealism as a Moderating Variable.

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

Contact Info

Product

Resources

About