THE EFFECT OF LOVE OF MONEY ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS WITH MANACIKA PARISUDHA AS A MODERATING VARIABLE

Kurniawan, Iwan (2024) THE EFFECT OF LOVE OF MONEY ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS WITH MANACIKA PARISUDHA AS A MODERATING VARIABLE. Masters thesis, Universitas Tarumanagara.

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Abstract

This study was conducted because of ethical violations committed by individuals tasked with
auditing financial reports, resulting in a crisis of public trust in the accounting profession. This
study aimed to examine the influence of the love of money, which is suspected of influencing
the ethical perceptions of accounting students, which will later become the basis for their
ethical decisions. Moderating variables of manacika parisudha which are likely to influence
the interaction of love of money on ethical perceptions. The population in this study was
Accounting Professional Education Program students of Tarumanagara University, class of
2023. The sample selection method used nonprobability sampling with a purposive sampling
technique, so 100 accounting students of Tarumanagara University were obtained as
research samples. The results of the first hypothesis indicate that the love of money has a
significant adverse effect on the ethical perceptions of accounting students; the results of the
second hypothesis indicate that manacika parisudha weakens the influence of the love of
money on the ethical perceptions of accounting students at Tarumanagara University.

KEY WORDS
Love of money, ethical perception, manacika parisudha.

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	09 May 2025 01:37
Last Modified:	09 May 2025 01:37
URI:	https://repotest.untar.ac.id/id/eprint/46718

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