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All Journal Jurnal Reviu Akuntansi dan Keuangan E-Jurnal Akuntansi Universitas Udayana The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Al-Qardh AKRUAL: Jurnal Akuntansi Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Global Financial Accounting Journal Jurnal Akuntansi Jurnal Manajemen Bisnis e-NARODROID AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal Jurnal Ipteks Terapan : research of applied science and education
Erina Sudaryati
Faculty Of Economics And Business, Universitas Airlangga, Surabaya, East Java, Indonesia
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Journal : AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi

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THE EFFECT OF MACHIAVELLIANISM ON ETHICAL PERCEPTION OF TAX EVASION WITH GENDER AS MODERATING VARIABLE Ellyzabeth Putri Vizandra; Erina Sudaryati
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.14230

Abstract

ABSTRACTThis research is an empirical study that aims to determine the effect of machiavellianism on ethical perceptions of tax evasion with gender as a moderating variable. This research is a quantitative study with associative approach. Data collection methods used are by giving research questionnaires to respondents. The population of this research is the final student of S1 Accounting at Universitas Airlangga. The sample of this study was 167 people using a purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and testing of hypotheses, it could be concluded that (1) Machiavellianism has a positive effects on ethical perceptions of tax evasion and (2) Gender moderates the effect of machiavellianism on ethical perceptions of tax evasion.Keywords: Machiavellianism, Ethical Perception, Tax Evasion, Gender
Co-Authors Aprilya Dwi Yandari Aulia Kartika Putri Debi Setyawati Denari Dhahana Edtiyarsih Deyanira Safitri Dhikawidya Nugraha Dian Kusuma Wardhani Dwi Ayu Indriyani Ellyzabeth Putri Vizandra Emiliya Rahma Wati Fakhmol Risepdo Fania Masna Reraja Farida Amelia Fitri Nurjanah Geovani Geovani Gloria Putri Naftali Surbakti Gusti Dian Prayogi Heru Tjaraka Hizkia Prayoga Jihan Fitria Dhamasanti Kartika Rohana Mohammad Aviciena Taufiqurrahman Ni Wayan Meilawathi Novalita Budi Kiswati Reyry Aprisma Rininda, Bella Puspita Rivanti Santiara Dewi Saikou Gassama Sasongko Budisusetyo Sendy Dwi Haryanto Silfia Herlina Suham Cahyono Toto Da'i Permana Tri Angga Kusuma