THE INFLUENCE OF LOVE OF MONEY, RELIGIUSITY, AND THE LEVEL OF KNOWLEDGE OF ETHICS ON THE PERCEPTION OF ACCOUNTING STUDENTS

  • Mega Rosdiana Universitas Wijaya Kusuma Surabaya
  • Fitri Nuraini Universitas Muhammadiyah Surabaya
  • Agus Sumanto Universitas Wijaya Kusuma Surabaya
Keywords: Love of Money, Regiosity, Ethical Knowledge Level, Accounting Student Perceptions

Abstract

Conflicts often occur in the social life of society both between individuals and between groups, so in these conditions, ethical values can act as intermediaries to minimize the emergence of conflicts so that they are not sustainable and can harm many parties. The higher a person's love for money, the higher the tendency for someone to carry out unethical perceptions at work. Religiosity has a complex dimension in forming physical and spiritual intelligence. The level of student knowledge of the ethics of the accounting profession will affect the student's own perception. The more information that students know about the ethics of the accounting profession, the more it will help students in providing perceptions of ethical scandals involving the accounting profession. The population used is 349 active students of the Accounting Study Program class of 2017-2021. The sampling technique used convenience sampling with the Slovin formula of 78. The study used the t-test and f-test. The results showed that there was a partial and significant effect of the love of money (x1) on the perceptions of accounting students with a significant value of 0.013. And there is a partial and significant influence on the level of ethical knowledge (x3) on the perception of accounting students with a significant value of 0.003. significant value Simultaneously there is a significant influence and love of money, religiosity, and level of ethical knowledge on the perception of accounting students with a significant value of 0.000.

Published
2023-07-17
How to Cite
Rosdiana, M., Nuraini, F., & Sumanto, A. (2023). THE INFLUENCE OF LOVE OF MONEY, RELIGIUSITY, AND THE LEVEL OF KNOWLEDGE OF ETHICS ON THE PERCEPTION OF ACCOUNTING STUDENTS. JURNAL CAFETARIA, 4(2), 428-437. https://doi.org/10.51742/akuntansi.v4i2.1008
Section
JURNAL CAFETARIA JULY 2023