Ethical Sensitivity, Love of Money, Locus of Control dan Perilaku Etis Mahasiswa Akuntansi
Abstract
This study aims to examine the influence of ethical sensitivity, love of money, and locus of control on the ethical behavior of Accounting Students using theory of planned behavior. The population used in this study were all students Bachelor of Accounting Study Program class of 2018 in Udayana University. The sample studied was 154 respondents using a purposive sampling technique. Data was collected through the distribution of questionnaires. The collected data was then processed using multiple linear regression analysis. The results showed that ethical sensitivity, love of money and locus of control has a positive effect on ethical behavior of accounting students. This means that accounting students with high ethical sensitivity, high love of money and high locus of control will show more ethical behavior.
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References
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Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1080/10410236.2018.1493416
Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32(4), 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
Ariyanto, D., Andayani, G. A. P. W., & Dwija Putri, I. G. . A. M. A. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047
Arshinta, F., Djasuli, M., & Rimawati, Y. (2017). Faktor-Faktor yang Mempengaruhi Persepsi Etika Mahasiswa Akuntansi dengan Love of Money sebagai Variabel Intervening. Jurnal Keuangan dan Perbankan, 13(2), hal. 128-140. http://journal.ibs.ac.id/index.php/jkp/article/view/52
Astuti, R., Sugiharto, B., & Kurniawan, A. (2019). Pengaruh Locus of Control, Ethical Sensitivity, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual dan Tingkat Pendidikan terhadap Perilaku Etis (Studi pada Siswa Akuntansi Sekolah Menengah Kejuruan (SMK) dan Mahasiswa Akuntansi di Subang). Jurnal ASET (Akuntansi Riset), 11(2), hal. 256-270. https://ejournal.upi.edu/index.php/aset/article/view/19921
Ayu, I., Intan, G., Nikara, K., Putu, N., & Harta, S. (2019). Pengaruh Love of Money , Machiavellian , Idealisme dan Religiusitas pada Persepsi Etis Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ) Bali. E-Jurnal Akuntansi Universitas Udayana, 26(2302–8556), 536–562.
Badrulhuda, A., Hadiyati, S. N., & Yusup, J. (2020). Komitmen Profesional dan Sensitivitas Etis Dalam Intensi Melakukan Whistleblowing. EKUITAS: Jurnal Ekonomi dan Keuangan, 4(4), hal. 481-502. https://doi.org/10.24034/j25485024.y2020.v4.i4.4524
Biduri, S. (2018). Apakah Theory Planned of Behaviour Dapat Mempengaruhi Perilaku Academic Fraud? Journal of Accounting Science, 2(2), hal. 151-164. https://doi.org/10.21070/jas.v2i2.2097
Charnia Dewi, N. M. E., & Suardikha, I. M. S. (2019). Pengaruh Independensi, Locus of Control dan Motivasi Kerja Pada Kinerja Auditor di Kantor Akuntan Publik Provinsi Bali. E-Jurnal Akuntansi, 27(2), 847–873. https://doi.org/10.24843/eja.2019.v27.i02.p01
Dewi, N. N. S. R. T. (2019). Perilaku Etis Mahasiswa Akuntansi Ditinjau dari Locus of Control dan Love of Money. Journal of Accounting Science, 3(2), hal. 102-110. https://doi.org/10.21070/jas.v3i2.2468
Hasanah, A., Sunaryo, & Maharani, S. N. (2020). Rationalization , Religiosity , and Ethical Beliefs of Students Against Academic Cheating : the Role of Intention As a Variable of Mediation. South East Asia Journal of Contemporary Business, Economics and Law, 23(1), 226–236.
Idawati, W., & Putri, S. R. (2020). Analisis Empiris Faktor yang Mempengaruhi Kualitas Audit dengan Etika Profesi sebagai Variabel Moderasi. Behavioral Accounting Journal (BAJ), 3(2), 144–158.
Indriasari, R., Jurana, Parwati, N. M. S., Afdalia, N., Yamin, N. Y., & Sabrina, M. (2020). Ethical Behavior of Accounting Undergraduate Students: Emotional Intelligence, Spiritual Intelligence, and Locus of Control. Advances in Social Science, Education and Humanities Research, 477, 595–599. https://doi.org/10.2991/assehr.k.201017.132
Khanifah, K., Isgiyarta, J., Lestari, I., & Udin, U. (2019). The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception. International Journal of Higher Education, 8(5), 168–175. https://doi.org/10.5430/ijhe.v8n5p168
Kristianti, I. P., & Kristiana, D. R. (2020). Role of Locus of Control and Understanding of Accountant Ethics on Accountant Ethical Behavior. Jurnal Reviu Akuntansi dan Keuangan, 10(1), hal. 79-92. https://doi.org/10.22219/jrak.v10i1.9415
Kurniawan, A., & Anjarwati, A. (2020). Does Love of Money, Machiavellian, Religiosity, Socioeconomic Status, and Understanding of the Accountant’s Code of Ethics Affect the Ethical Perception of Accounting Students? Advances in Economics, Business and Management Research, 123, 33–37. https://doi.org/10.2991/aebmr.k.200305.009
Kurniawan, P. I., & Widanaputra, A. A. G. P. (2017). Pengaruh Love of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 21(3), hal. 2253-2281. https://doi.org/10.24843/EJA.2017.v21.i03.p20
Kusuma, R. N. D., & Budisantosa, A. T. (2017). Analisis Pengaruh Equity Sensitivity dan Ethical Sensitivity Terhadap Perilaku Etis Auditor. Modus, 29(1), hal. 105-117.
Lestari, K. I. D., & Ramantha, I. W. (2019). Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan. E-Jurnal Akuntansi Universitas Udayana, 27(1), 201–229. https://doi.org/10.24843/eja.2019.v27.i01.p08
Maggalatta, A., & Adhariani, D. (2020). For Love or Money: Investigating The Love of Money, Machiavellianism and Accounting Students’ Ethical Perception. Journal of International Education in Business, 13(2), 203–220. https://doi.org/10.1108/JIEB-09-2019-0046
Manuari, I. A. R., & Devi, N. L. N. S. (2020). Pengaruh Kecerdasan dan Love of Money terhadap Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 30(11), 2969–2982.
Mikoshi, M. S., Yurniwati, Y., & Yohana, D. (2020). Pengaruh Gender, Locus of Control, dan Equity Sensitivity terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Andalas. Ekonomis: Journal of Economics and Business, 4(2), hal. 345-352. https://doi.org/10.33087/ekonomis.v4i2.145
Morgan. (2019). Kode Etik Akuntan Indonesia. In Journal of Chemical Information and Modeling (Vol. 53, Nomor 9).
Nadaraja, S. R., & Mustapha, M. (2017). Ethical Sensitivity of Accounting Students: Evidence from Malaysia. International Review of Management and Marketing, 7(1), 373–378.
Pemayun, A. A. G. A. W., & Budiasih, I. G. A. N. (2018). Pengaruh Religiusitas, Status Sosial Ekonomi dan Love Of Money Pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 23(02), 1600–1628.
Permatasari, Y., & Anis Surayya, Z. (2019). S1 accounting extension students: love of money, gender, ethical perception, and religiosity. Asia-Pacific Journal of Accounting and Economics, 26(1–2), 150–159. https://doi.org/10.1080/16081625.2019.1546972
Prabandari, K. P., & Eka Damayanthi, I. G. A. (2019). Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas. E-Jurnal Akuntansi Universitas Udayana, 29(3), hal. 943-957. https://doi.org/10.24843/eja.2019.v29.i03.p03
Prabowo, P. P., & Widanaputra, A. A. G. P. (2018). Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 23(1), hal. 513-537. https://doi.org/10.24843/eja.2018.v23.i01.p20
Pratama, I. B. P. W., & Astika, I. B. P. (2019). Pengaruh Kecerdasan Emosional , Intelektual , Spiritual , Love Of Money Pada Sikap Mahasiswa Mengenai Etika Profesi Akuntan. E-Jurnal Akuntansi Universitas Udayana, 28(1), hal. 351-376.
Putra, P. A. A. P., & Suryanawa, I. K. (2019). Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(1), hal. 230-257. https://doi.org/10.24843/eja.2019.v27.i01.p09
Qudsyi, H., Sholeh, A., & Afsari, N. (2018). Upaya mengurangi Kecurangan Akademik pada Mahasiswa Melalui Peer Education. Integritas, 4(1), hal. 77-100.
Rachmania, D., & Hakim, M. Z. (2020). Pengaruh Equity Sensitivity , Gender dan Intellectual Intelligence terhadap Ethical Behaviour. Competitive Jurnal Akuntansi dan Keuangan, 5(1), hal. 8-17.
Ratnawati, M. M., & Budiartha, I. K. (2021). Dampak Locus of Control dan Komitmen Profesional terhadap Perilaku Etis Auditor dalam Situasi Konflik. E-Jurnal Akuntansi Universitas Udayana, 31(4), hal. 809-821.
Rotter, J. B. (1966). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psichological Monographs: General and Applied, 80(1), 1–28. https://doi.org/10.1037/h0092976
Stankovska, G., Dimitrovski, D., Memedi, I., & Zebide, &. (2019). Ethical Sensitivity and Global Competence among University Students. Bulgarian Comparative Education Society (BCES), 17, 132–138. https://eric.ed.gov/?id=ED596917
Susilowati, E., Andayani, S., & Zaana, K. V. (2020). Accounting Students Ethics Perception : the Role of Spiritual Intelligence , Ethics Knowledge , and Love of Ethics Perception of Accounting Students. Sustainable Business Accounting and Management Review, 2(1), 24–45.
Tripermata, L. (2016). Pengaruh Love of Money, Perilaku Etis Mahasiswa dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Dengan Gender Sebagai Variabel Pemoderasi. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(1), hal. 55-62.
Utami Dewi, I. A. C., & Gayatri, G. (2020). Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor. E-Jurnal Akuntansi, 30(12), 2999–3009. https://doi.org/10.24843/eja.2020.v30.i12.p01
Widagdo, A. K., Ika, S. R., & Satria, S. (2020). Determinants of Intention to use Siskeudes: Extended of Decomposed Theory of Planned Behavior Model. Jurnal Akuntansi dan Bisnis, 20(1), hal. 32-44.
Afriani, M., Askandar, N. S., & Mahsuni, A. W. (2019). Pengaruh Gender, Ethical Sensitivity, Locus of Control dan Pemahaman Kode Etik Profesi Akuntan Terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Islam Malang. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 08(03), hal. 12-28.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1080/10410236.2018.1493416
Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32(4), 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
Ariyanto, D., Andayani, G. A. P. W., & Dwija Putri, I. G. . A. M. A. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047
Arshinta, F., Djasuli, M., & Rimawati, Y. (2017). Faktor-Faktor yang Mempengaruhi Persepsi Etika Mahasiswa Akuntansi dengan Love of Money sebagai Variabel Intervening. Jurnal Keuangan dan Perbankan, 13(2), hal. 128-140. http://journal.ibs.ac.id/index.php/jkp/article/view/52
Astuti, R., Sugiharto, B., & Kurniawan, A. (2019). Pengaruh Locus of Control, Ethical Sensitivity, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual dan Tingkat Pendidikan terhadap Perilaku Etis (Studi pada Siswa Akuntansi Sekolah Menengah Kejuruan (SMK) dan Mahasiswa Akuntansi di Subang). Jurnal ASET (Akuntansi Riset), 11(2), hal. 256-270. https://ejournal.upi.edu/index.php/aset/article/view/19921
Ayu, I., Intan, G., Nikara, K., Putu, N., & Harta, S. (2019). Pengaruh Love of Money , Machiavellian , Idealisme dan Religiusitas pada Persepsi Etis Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ) Bali. E-Jurnal Akuntansi Universitas Udayana, 26(2302–8556), 536–562.
Badrulhuda, A., Hadiyati, S. N., & Yusup, J. (2020). Komitmen Profesional dan Sensitivitas Etis Dalam Intensi Melakukan Whistleblowing. EKUITAS: Jurnal Ekonomi dan Keuangan, 4(4), hal. 481-502. https://doi.org/10.24034/j25485024.y2020.v4.i4.4524
Biduri, S. (2018). Apakah Theory Planned of Behaviour Dapat Mempengaruhi Perilaku Academic Fraud? Journal of Accounting Science, 2(2), hal. 151-164. https://doi.org/10.21070/jas.v2i2.2097
Charnia Dewi, N. M. E., & Suardikha, I. M. S. (2019). Pengaruh Independensi, Locus of Control dan Motivasi Kerja Pada Kinerja Auditor di Kantor Akuntan Publik Provinsi Bali. E-Jurnal Akuntansi, 27(2), 847–873. https://doi.org/10.24843/eja.2019.v27.i02.p01
Dewi, N. N. S. R. T. (2019). Perilaku Etis Mahasiswa Akuntansi Ditinjau dari Locus of Control dan Love of Money. Journal of Accounting Science, 3(2), hal. 102-110. https://doi.org/10.21070/jas.v3i2.2468
Hasanah, A., Sunaryo, & Maharani, S. N. (2020). Rationalization , Religiosity , and Ethical Beliefs of Students Against Academic Cheating : the Role of Intention As a Variable of Mediation. South East Asia Journal of Contemporary Business, Economics and Law, 23(1), 226–236.
Idawati, W., & Putri, S. R. (2020). Analisis Empiris Faktor yang Mempengaruhi Kualitas Audit dengan Etika Profesi sebagai Variabel Moderasi. Behavioral Accounting Journal (BAJ), 3(2), 144–158.
Indriasari, R., Jurana, Parwati, N. M. S., Afdalia, N., Yamin, N. Y., & Sabrina, M. (2020). Ethical Behavior of Accounting Undergraduate Students: Emotional Intelligence, Spiritual Intelligence, and Locus of Control. Advances in Social Science, Education and Humanities Research, 477, 595–599. https://doi.org/10.2991/assehr.k.201017.132
Khanifah, K., Isgiyarta, J., Lestari, I., & Udin, U. (2019). The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception. International Journal of Higher Education, 8(5), 168–175. https://doi.org/10.5430/ijhe.v8n5p168
Kristianti, I. P., & Kristiana, D. R. (2020). Role of Locus of Control and Understanding of Accountant Ethics on Accountant Ethical Behavior. Jurnal Reviu Akuntansi dan Keuangan, 10(1), hal. 79-92. https://doi.org/10.22219/jrak.v10i1.9415
Kurniawan, A., & Anjarwati, A. (2020). Does Love of Money, Machiavellian, Religiosity, Socioeconomic Status, and Understanding of the Accountant’s Code of Ethics Affect the Ethical Perception of Accounting Students? Advances in Economics, Business and Management Research, 123, 33–37. https://doi.org/10.2991/aebmr.k.200305.009
Kurniawan, P. I., & Widanaputra, A. A. G. P. (2017). Pengaruh Love of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 21(3), hal. 2253-2281. https://doi.org/10.24843/EJA.2017.v21.i03.p20
Kusuma, R. N. D., & Budisantosa, A. T. (2017). Analisis Pengaruh Equity Sensitivity dan Ethical Sensitivity Terhadap Perilaku Etis Auditor. Modus, 29(1), hal. 105-117.
Lestari, K. I. D., & Ramantha, I. W. (2019). Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan. E-Jurnal Akuntansi Universitas Udayana, 27(1), 201–229. https://doi.org/10.24843/eja.2019.v27.i01.p08
Maggalatta, A., & Adhariani, D. (2020). For Love or Money: Investigating The Love of Money, Machiavellianism and Accounting Students’ Ethical Perception. Journal of International Education in Business, 13(2), 203–220. https://doi.org/10.1108/JIEB-09-2019-0046
Manuari, I. A. R., & Devi, N. L. N. S. (2020). Pengaruh Kecerdasan dan Love of Money terhadap Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 30(11), 2969–2982.
Mikoshi, M. S., Yurniwati, Y., & Yohana, D. (2020). Pengaruh Gender, Locus of Control, dan Equity Sensitivity terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Andalas. Ekonomis: Journal of Economics and Business, 4(2), hal. 345-352. https://doi.org/10.33087/ekonomis.v4i2.145
Morgan. (2019). Kode Etik Akuntan Indonesia. In Journal of Chemical Information and Modeling (Vol. 53, Nomor 9).
Nadaraja, S. R., & Mustapha, M. (2017). Ethical Sensitivity of Accounting Students: Evidence from Malaysia. International Review of Management and Marketing, 7(1), 373–378.
Pemayun, A. A. G. A. W., & Budiasih, I. G. A. N. (2018). Pengaruh Religiusitas, Status Sosial Ekonomi dan Love Of Money Pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 23(02), 1600–1628.
Permatasari, Y., & Anis Surayya, Z. (2019). S1 accounting extension students: love of money, gender, ethical perception, and religiosity. Asia-Pacific Journal of Accounting and Economics, 26(1–2), 150–159. https://doi.org/10.1080/16081625.2019.1546972
Prabandari, K. P., & Eka Damayanthi, I. G. A. (2019). Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas. E-Jurnal Akuntansi Universitas Udayana, 29(3), hal. 943-957. https://doi.org/10.24843/eja.2019.v29.i03.p03
Prabowo, P. P., & Widanaputra, A. A. G. P. (2018). Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 23(1), hal. 513-537. https://doi.org/10.24843/eja.2018.v23.i01.p20
Pratama, I. B. P. W., & Astika, I. B. P. (2019). Pengaruh Kecerdasan Emosional , Intelektual , Spiritual , Love Of Money Pada Sikap Mahasiswa Mengenai Etika Profesi Akuntan. E-Jurnal Akuntansi Universitas Udayana, 28(1), hal. 351-376.
Putra, P. A. A. P., & Suryanawa, I. K. (2019). Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(1), hal. 230-257. https://doi.org/10.24843/eja.2019.v27.i01.p09
Qudsyi, H., Sholeh, A., & Afsari, N. (2018). Upaya mengurangi Kecurangan Akademik pada Mahasiswa Melalui Peer Education. Integritas, 4(1), hal. 77-100.
Rachmania, D., & Hakim, M. Z. (2020). Pengaruh Equity Sensitivity , Gender dan Intellectual Intelligence terhadap Ethical Behaviour. Competitive Jurnal Akuntansi dan Keuangan, 5(1), hal. 8-17.
Ratnawati, M. M., & Budiartha, I. K. (2021). Dampak Locus of Control dan Komitmen Profesional terhadap Perilaku Etis Auditor dalam Situasi Konflik. E-Jurnal Akuntansi Universitas Udayana, 31(4), hal. 809-821.
Rotter, J. B. (1966). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psichological Monographs: General and Applied, 80(1), 1–28. https://doi.org/10.1037/h0092976
Stankovska, G., Dimitrovski, D., Memedi, I., & Zebide, &. (2019). Ethical Sensitivity and Global Competence among University Students. Bulgarian Comparative Education Society (BCES), 17, 132–138. https://eric.ed.gov/?id=ED596917
Susilowati, E., Andayani, S., & Zaana, K. V. (2020). Accounting Students Ethics Perception : the Role of Spiritual Intelligence , Ethics Knowledge , and Love of Ethics Perception of Accounting Students. Sustainable Business Accounting and Management Review, 2(1), 24–45.
Tripermata, L. (2016). Pengaruh Love of Money, Perilaku Etis Mahasiswa dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Dengan Gender Sebagai Variabel Pemoderasi. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(1), hal. 55-62.
Utami Dewi, I. A. C., & Gayatri, G. (2020). Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor. E-Jurnal Akuntansi, 30(12), 2999–3009. https://doi.org/10.24843/eja.2020.v30.i12.p01
Widagdo, A. K., Ika, S. R., & Satria, S. (2020). Determinants of Intention to use Siskeudes: Extended of Decomposed Theory of Planned Behavior Model. Jurnal Akuntansi dan Bisnis, 20(1), hal. 32-44.
Published
2024-10-09
How to Cite
SANJIWANI, Putu Ayu Tasya; BUDIASIH, I Gusti Ayu Nyoman.
Ethical Sensitivity, Love of Money, Locus of Control dan Perilaku Etis Mahasiswa Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85052>. Date accessed: 21 nov. 2024.
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