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

Abstract

This study aims to determine and analyze simultaneously and partially the influence of the love of money and machiavellian on the ethical perceptions of accounting students. Besides, it is to know and analyze the influence of religiosity in moderating the influence of the love of money and machiavellian partially on the ethical perceptions of accounting students. This research used a quantitative approach with a questionnaire as an instrument. This research was conducted at Universitas Tadulako, focusing on accounting major students in the class of 2016 as the target population. The sampling technique used a purposive sampling method with 100 respondents. Multiple regression analysis and analysis of absolute value differences were used as data analysis tools. The results showed that both simultaneously and partially, the love of money and machiavellian had a negative and significant effect on the ethical perceptions of accounting students. Meanwhile, religiosity does not moderate the relationship between the love of money with the ethical perceptions of accounting students. But, religiosity moderates the relationship between machiavellian and ethical perceptions of accounting students. These results indicate that religious observance will affect our compliance with existing rules. So that in acting, students can perceive -and understand -the right or wrong way.

Study on the Ethical Perceptions of Accounting Students: Evidence from Medan City

“…Machiavellian behavior is characterized by ingenuity, manipulation, and the pursuit of private interests above all else. This behavior is named after the 16th-century political philosopher Niccolò Machiavelli, renowned for his work "The Prince," in which he advocated a pragmatic and realistic approach to politics (Yamin et al, 2020). Several other characteristics of Machiavellian behavior include manipulation.…”