CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI

  • Marce Sherly Kase Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • Herkulanus Bambang Suprasto Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • Maria M. Ratna Sari Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
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Abstrak

This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and  tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA).  The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.

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Diterbitkan
2017-10-08
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KASE, Marce Sherly; SUPRASTO, Herkulanus Bambang; RATNA SARI, Maria M.. CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 3665-3696, oct. 2017. ISSN 2337-3067. Tersedia pada: <https://ojs.unud.ac.id/index.php/eeb/article/view/27337>. Tanggal Akses: 18 may 2024 doi: https://doi.org/10.24843/EEB.2017.v06.i10.p09.
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Terbitan
VOLUME.06.NO.10.TAHUN 2017
Bagian
Articles

Kata Kunci

Love of Money, Tax Evasion Tendency, Conscientiousness, Agreeableness