Perilaku Etis Mahasiswa Akuntansi Ditinjau Dari Locus of Control dan Love of Money
Ethical Behavior of Accounting Students From Locus of Control and Love of Money
-
(1) * Ni Nyoman Sri Rahayu Trisna Dewi
Fakultas Bisnis Universitas Triatma Mulya
Indonesia
(*) Corresponding Author
Abstract
Ethical behavior is related to self-control. A person who is able to control himself will not easily carry out unethical actions intentionally. Ethical violations committed by someone can also be based on a factor of money. Someone who to love with money will tend to do various ways to meet their needs, even though they deviate from ethical behavior. This study aimed at determine the effect of locus of control and love of money on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University. This study used a saturated sampling method, so that the number of samples obtained is 38 students. The analysis technique used in this research was multiple regression analysis. The results showed that locus of control had a positive effect on the ethical behavior of the accounting students of the Faculty of Business, Triatma Mulya University, while love of money had no effect on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University.
Downloads
Metrics
References
Agustini, Aisa Tri. 2016. Ethical Sensitivity and The Perception of Accounting Students: Is the Love of Money and Greed the Root of Unethical Attitudes?.Accounting and Finance Review.1(1). DOI: https://doi.org/10.35609/afr.2016.1.1(2)
Arshinta, Fitri. Djasuli, Mohammad. Rimawati, Yuni. 2017. Faktor-Faktor yang Mempengaruhi Persepsi Etika Mahasiswa Akuntansi dengan Love of Money sebagai Variabel Intervening. Jurnal Keuangan dan Perbankan.13(2).
Basri, Yesi Mutia. 2015. Pengaruh Gender, Religiusitas dan Sikap Love of Money pada Persepsi Etika Penggelapan Pajak Mahasiswa Akuntansi. Jurnal Ilmiah Akuntansi dan Bisnis.10(1).
Bulutobing, Lince. dan Paramitasari, RDA. 2017. Pengaruh Sifat Machiavellian dan Love of Money terhadap Perilaku Etis Auditor. Jurnal Ilmiah Akuntansi Peradaban. 3(2).
Febrianty. 2010. Pengaruh Gender, Locus of Control, Intellectual Capital, dan Ethical Sensitivity terhadap Perilaku Etis Mahasiswa Akuntansi pada Perguruan Tinggi (Survey pada Perguruan Tinggi di Kota Palembang). Jurnal Ilmiah Orasi Bisnis. Edisi IV.
Himmah, Elok Faiqoh. 2013. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager. Jurnal Akuntansi Multiparadigma. 4(1). DOI: https://doi.org/10.18202/jamal.2013.04.7180
Khoiriyah, Siti Lailatul. 2013. Analisis Faktor Personal dan Pertimbangan Etis terhadap Perilaku Auditor pada Situasi Konflik Audit.Accounting Analysis Journal.2(4).
Manuari, IA Ratih. Mimba, NPSH. Dwirandra, AANB. 2018. The Effect of Love of Money on Ethizs with Manacika Parisudha (Concept of Good Thinking) as Moderating Variables. International Journal of Economics, Commerce and Management.6(8).
Nikara, IAG Intan Kusumawathi.dan Mimba, NPSH. 2019. Pengaruh Love of Money, Machiavellian, Idealisme dan Religiusitas pada Persepsi Etis Mahasiswa Akuntansi.E-Jurnal Akuntansi Universitas Udayana.26(1). DOI: https://doi.org/10.24843/EJA.2019.v26.i01.p20
Novitasari, Erlintan Diyah. dan Sukirno 2016. Pengaruh Love of Money dan Perilaku Machiavellian terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Kasus pada Mahasiswa S1 Program Studi Akuntansi Angkatan 2010 dan 2011 Fakultas Ekonomi Universitas Negeri Yogyakarta).Jurnal Profita. Edisi 3.
Nugrahaningsih, Putri. (2005). Analisis Perbedaan Perilaku Etis Auditor di KAP dalam Etika Profesi (Studi Terhadap Peran Faktor-Faktor Individual :Locus of Control, Lama Pengalaman Kerja, Gender, dan Equity Sensitivity). SNA VIII Solo, 617-630
Pradanti, Noviani Rindar. dan Prastiwi, Andri. 2014. Analisis Pengaruh Love of Money terhadap Persepsi Etis Mahasiswa Akuntansi.Diponogoro Journal of Accounting.3(3).
Rindayanti.dan Budiarto, Dekeng Setyo. 2017. Hubungan antara Love of Money, Machiavellian dengan Persepsi Etis: Analisis Berdasarkan Perspektif Gender. Akuntabilitas: Jurnal Ilmu Akuntansi. 10(2). DOI: https://doi.org/10.15408/akt.v10i2.6137
Sugiantari, Ni Kadek. dan Widanaputra, AAGP. 2016. Pengaruh Idealisme, Relativisme, dan Love of Money pada Persepsi Mahasiswa Akuntansi tentang Krisis Etika Akuntan. E-Jurnal Akuntansi Universitas Udayana.17(3).
Sugiyono. 2009. Metode Penelitian Bisnis. Bandung: Alfabeta.
Tang, T.L.P. and Chen,Y.J. 2008. Inteleligence vs Wisdom: The love of Money, Machiavellianism and Unethecial Behavior Across College Major and Gender. Journal of Business And Ethic. Vol 82, pp. 1-26. DOI: https://doi.org/10.1007/s10551-007-9559-1
Uli, Aprilla Shinta. Tanjung, Amries Rusli. Paulus, Sem. 2016. Pengaruh Locus of Control, Pengalaman Auditor dan etika Profesional terhadap Perilaku Auditor dalam Situasi Konflik Audit.JOM FEKON.3(1).
Widiani, Ni Putu. Putri, IGAM Asri Dwija. Sari, Maria Mediatrix Ratna.Wirajaya, I Gde Ary. 2019. The Effect of Love of Money and Emotional Intelligence on Employee Performance with Organizational Citizenship Behavior as Mediating Variable. International Research Journal of Engineering, IT & Scientific Research.5(1). DOI: https://doi.org/10.21744/irjeis.v5n1.596
Yovita, Cut Safira Dara. dan Rahmawaty. 2016. Pengaruh Gender, Ethical Sensitivity, Locus of Control, dan Pemahaman Kode Etik Profesi Akuntan terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Syiah Kuala. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA). 1(2).
Yusuf, Hj Marwah. dan Wiyana, Anim. 2015. Analysis of Effect of Ethics Education and Love of Money Perception of Accounting Students in the Preparation of Financial Statements.Journal of Education and Vocational Research.6(1). DOI: https://doi.org/10.22610/jevr.v6i1.174
Zakiyah, Kuni. 2017. Pengaruh Locus of Control Internal dan Locus of Control Eksternal terhadap Kepuasan Kerja pada Pebisnis MLM (Multi Level Marketing) Oriflame di Surabaya dalam Komunitas M3 Network. Skripsi.Fakultas Psikologi Universitas Islam Negeri Maulana Malik Ibrahim Malang.
Copyright (c) 2019 Ni Nyoman Sri Rahayu Trisna Dewi
This work is licensed under a Creative Commons Attribution 4.0 International License.
