Jurnal Ilmiah Akuntansi dan Bisnis
Vol 10 No 1 (2015)

PENGARUH GENDER, RELIGIUSITAS DAN SIKAP LOVE OF MONEY PADA PERSEPSI ETIKA PENGGELAPAN PAJAK MAHASISWA AKUNTASI

Yesi Mutia Basri (Fakultas Ekonomi, Universitas Riau)



Article Info

Publish Date
11 Jan 2015

Abstract

This study aims to examine the relationship between gender, religiosity, love of money and the ethics of tax evasion. The population in this study was a student last semester S1 Accounting Department at the University of Riau. The sampling technique used in this study is incidental sampling technique.Data collection was done by distributing questionnaires directly to a sample of students in research. The results of the analysis using the technique with PLS structural equation models showed that the gender effect on religiosity. Gender did not influence the attitude of love of money. Gender had no influence on the ethics of tax evasion. The results show that religiosity has no effect on the ethics of tax evasion. The nature of the love of money or love of money is high then the perceptions of the ethics of tax evasion are also higher. Conversely, this study shows the love of money and religiosity does not mediate the association of gender with the ethics of tax evasion.

Copyrights © 2015






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...