AKUNSIKA: Jurnal Akuntansi dan Keuangan
Vol 2, No 2, Juli 2021

Persepsi (Tidak) Etis Mahasiswa Akuntansi: Ditinjau dari Pengetahuan Etika, Religiusitas dan Love of Money

Elsya Panduwinasari (Politeknik Negeri Malang)
Kurnia Ekasari (Politeknik Negeri Malang)
Kartika Susilowati (Politeknik Negeri Malang)



Article Info

Publish Date
01 Jul 2021

Abstract

The purpose of this study is to examine the influence of ethical knowledge, religiosity and love of money on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 210 respondents. The data collection method uses a questionnaire containing 72 questions related to ethical knowledge, religiosity, love of money and unethical perception. The results of the study prove that the ethical knowledge has a significant and negative effect on the unethical perception of accounting students. The level of religiosity does not have a significant and positive effect on the unethical perception of accounting students. And also the love of money has a significant and positive effect on the unethical perception of accounting students. Simultaneously the ethical knowledge, religiosity, love of money have a significant effect on the unethical perception of accounting students. 

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Journal Info

Abbrev

akunsika

Publisher

Subject

Economics, Econometrics & Finance

Description

Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) ...