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

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

Authors
Asep Kurniawan, Ayu Anjarwati
Corresponding Author
Asep Kurniawan
Available Online 16 March 2020.
DOI
10.2991/aebmr.k.200305.009How to use a DOI?
Keywords
love of money, Machiavellian; religiosity, ethical perceptions, 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 socio-economic 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.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
16 March 2020
ISBN
978-94-6252-928-1
ISSN
2352-5428
DOI
10.2991/aebmr.k.200305.009How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Asep Kurniawan
AU  - Ayu Anjarwati
PY  - 2020
DA  - 2020/03/16
TI  - Does Love of Money, Machiavellian, Religiosity, Socioeconomic Status, and Understanding of the Accountant’s Code of Ethics Affect the Ethical Perception of Accounting Students?
BT  - Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
PB  - Atlantis Press
SP  - 33
EP  - 37
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.009
DO  - 10.2991/aebmr.k.200305.009
ID  - Kurniawan2020
ER  -