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

DOI

10.2991/assehr.k.201017.112How to use a DOI?

Keywords

accounting, ethical perception, love of money, Machiavellian, religiosity

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.

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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TY  - CONF
AU  - Nina Yusnita Yamin
AU  - Jamaluddin
AU  - Muhammad Jafar Bekka
AU  - Chalarce Totanan
AU  - Latifah Sukmawati Yuniar
AU  - Ayu Kusumawardani Aliamanputri
PY  - 2020
DA  - 2020/10/20
TI  - Religiosity: The Love of Money, Machiavellian, and the Ethical Perception of Accounting Students (Study of Accounting Students at Universitas Tadulako)
BT  - Proceedings of the International Conference on Community Development (ICCD 2020)
PB  - Atlantis Press
SP  - 508
EP  - 511
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201017.112
DO  - 10.2991/assehr.k.201017.112
ID  - Yamin2020
ER  -