Keywords
Locus Of Control
Love of Money
Ethical Perceptions
Intervening Variables
How to Cite
Abstract
This study aims to analyze the influence of gender and locus of control variables on the ethical perceptions of accounting students with love of money as an intervening variable and to find out whether the variable love of money can be an intervening variable on gender and locus of control variables. The analysis used in this study is Partical Least Square (PLS). The hypotheses in this study are: Gender influence on Love Of Money, Locus Of Control influence on LoveOf Money level, Gender influence on Ethical Perception, Locus Of Control influence on ethical perception, Love Of Money has significant influence on Ethical perception, Love Of Money can be an intervening variable on the influence of gender on the ethical perceptions of accounting students, love of money can be an intervening variable on the influence of locus of control on the ethical perceptions of accounting students. The results of this study can be concluded from the results of the tests that have been conducted, namely Gender can affect Love Of Money with a negative influence, meaning that male gender has a negative effect on Love Of Money, while Female Gender has a positive influence on Love Of Money, Locus Of. Control has a positive effect on Love Of Money, Gender has a negative effect on students' ethical perceptions, Locus of Control has an influence on students' ethical perceptions, LoveOf Money has an influence on students' ethical perceptions, Love Of Money as an intervening variable of the Locus Of Control variable has a significant effect Regarding ethical perceptions, Love Of Money as an intervening variable of the Gender variable has no significant effect on ethical perceptions.
References
Ariyanto, D., Purnamaningsih, N.K.A., 2016. Pengaruh Gender, Usia, Tingkat Pendidikan, dan Status Sosial Ekonomi Terhadap Persepsi Etis Mahasiswa Akuntansi 17.
https://www.google.com/amp/s/docplayer.info/amp/58748634-contoh- kasus-pelanggaran-etika-profesi-akuntan-1-kasus-kap-andersen-dan-enron.html
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 4, 29.
Normadewi, B., 2012. Analisis Pengaruh Jenis Kelamin dan Tingkat Pendidikan terhadap Persepsi Etis Mahasiswa Akuntansi dengan Love Of Money Sebagai Variabel Intervening.
Ramli, M.K., 2019. Pengaruh Love Of Money, Locus Of Control, dan Gender Terhadap Persepsi Tidak Etis dan Kinerja Keuangan Pelaku UKM Di Makassar 81.
Hermawan, S., Amirullah, A., 2016. Metode Penelitian Bisnis Pendekatan Kuantitatif dan Kualitatif. Media Nusa Creative, Malang.
Hermawan, S., Hanun, N.R., 2020. Etika Bisnis dan Profesi. Indomedia Pustaka.Lubis, A.I., 2014. Akuntansi Keperilakuan, 2nd ed. Salemba Empat, Jakarta.
Charismawati dan Yuyetta. (2011). Analisis Hubungan Antara Love of Money dengan Persepsi Etika Mahasiswa Akuntansi.
Aziz. (2015). Pengaruh Love of Money dan Machiavellian terhadap Persepsi Etis Mahasiswa Akuntansi. Jurnal Nominal. Volume IV. Nomer 2.
Gadjali dan Birton. (2014). Analisis Pengaruh Jenis Kelamin dan Masa Kerja terhadap Persepsi Etis Maahasiswa Akuntansi Manajemen dengan Love of Money sebagai variabel intervening. Simposium Nasional Akuntansi 17 Mataram Lombok. Universitas Mataram.
Mukhibad. (2014). Dampak Pendidikan Etika Bisnis dan Pendidikan Ekonomi Syariah. Jurnal Dinamika Akuntansi. Vol.6. No.2. PP:119-132. ISSN:2085-4277.
Pradanti dan Prastiwi. (2014). Analisis Pengaruh Love of Money terhadap Persepsi Etis Mahasiswa Akuntansi. Diponegoro Journal of Accounting. Vol.3. No. 3. Hal 1-12. ISSN (online):2337-3792.
Ronny, N., Dedi P (2017).Penerapan CSR Pada Persepsi Mahasiswa sebagai Pendukung CSR Di seluruh PTS Di Bandar Lampung.
This work is licensed under a Creative Commons Attribution 4.0 International License.