Love of Money, Religiusitas, Machiavellian dan Persepsi Etis Auditor
Abstract
The research aims to analyze the effect of love of money, religiosity, Machiavellian on auditors' ethical perceptions. The population and sample of this study are auditors who work in Public Accounting Firms in the city of Denpasar, Bali. This study used a saturated sample technique with a large number of samples used, namely 47 respondents. The data analysis technique used is multiple linear regression analysis. The results of the study show that the love of money has a positive effect on the auditor's ethical perceptions. This shows that the higher the love of money, the lower the auditor's ethical perception. Religiosity has a positive effect on the auditor's ethical perceptions. This shows that the higher the religiosity, the higher the auditor's ethical perception. Machiavellian has a positive effect on the auditor's ethical perceptions. This shows that the higher the Machiavellian, the lower the auditor's ethical perception.
Keywords: Auditor; Ethical Perception; Love Of Money; Machiavellian; Religiosity.
Downloads
Download data is not yet available.
References
Abdurrachman, A., & Suhartono, S. (2020). Fraudulent Financial Statement Dengan Kualitas Laba Sebagai Variabel Moderasi. Jurnal, Pengaruh Pentagon Fraud Terhadap Kajian Ilmiah, 20(3).
Asih, N. P. S. M., & Dwiyanti, K. T. (2019). Pengaruh love of money, Machiavellian, dan equity sensitivity terhadap persepsi etika penggelapan pajak (Tax evasion). E-Jurnal Akuntansi, 26(2), 1412-1435.
Al Fikri, M. Z. (2018). Pengaruhkecerdasan spiritual, kecerdasan emosional, love of money dan tingkat pendidikan terhadap perilaku etis auditor. Skripsi. Universitas Islam Negeri Syarif Hidayatullah Jakarta).
Alviani, V. N., Kurniawan, A., & Sugiharto, B. (2019). The Influence of Academic Pressure, Opportunity of Cheating and Rationalization of Cheating on the Behavior of Academic Cheating With Perception of Accounting Ethics As a Moderating Variable. Journal of Accounting for Sustainable Society, 1(01), 48-48.
Ananda, F., & Zulvia, D. (2018). Indikasi machiavellianism dalam pembuatan keputusan etis auditor pemula. Jurnal Benefita, 3(3), 357-369.
Ar'Reza, I. F., Wardoyo, C., & Putri, S. F. (2020). Internal auditors’ fraud detection: a phenomenological study. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 3(2), 68-76.
Ariyanto, D., Firdaus, G. M., Sari, M. M. R., Dewi, A. A., & Jhuniantara, I. M. G. (2020). How self control and situational pressure influence the tendency to receive gratification: An experimental study. International Journal of Criminology and Sociology, 4(2), 349-358.
Dhamasanti, J. F., & Sudaryati, E. (2020). Mediasi Profesionalisme Pada Pengaruh Intensitas Moral Dan Religiusitas Terhadap Perilaku Etis Auditor. EKUITAS (Jurnal Ekonomi dan Keuangan), 4(4), 481-502.
Ejembi, O. A., Ijeoma, N. B., Amahalu, N. N., & Obi, J. C. (2022). Corporate Governance And Fraud Management Of Quoted Commercial Banks In Nigeria. International Journal of Management Studies and Social Science Research,4,182-190.
Eko, E. U. (2022). Forensic Accounting and Fraud Management in Nigeria. Journal of Accounting, Business and Finance Research, 14(1), 19-29.
Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), 105-114.
Kuenzi, M., Mayer, D. M., & Greenbaum, R. L. (2020). Creating an ethical organizational environment: The relationship between ethical leadership, ethical organizational climate, and unethical behavior. Personnel Psychology, 73(1), 43-71.
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. In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019), 123, 33-37.
Laptes, R. (2021). Anti-Money Laundering–For the Attention of the International Federation of Accountants. Bulletin of the Transilvania University of Brasov. Series V: Economic Sciences, 13(62), 142-146
Isa, A. C., & Sari, G. P. (2021). Pengaruh Love Of Money, Sifat Machiavellian Dan Tingkat Pengetahuan Akuntansi Terhadap Persepsi Etis Mahasiswa Akuntansi. Expensive (Jurnal Akuntansi dan Keuangan), 1(1), 1-11.
Miati, N. L. P. M., & Sutapa, I. N. (2021). Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach. International Journal of Environmental, Sustainability, and Social Science, 2(2), 110-116.
Nainggolan, T. B., Suratno, S., & Rachbini, W. (2019). Pengaruh Kompetensi, Independensi dan Religiusitas Auditor terhadap Kualitas Audit. Jurnal Riset Akuntansi & Perpajakan (JRAP), 6(01).
Nikara, I., & Mimba, N. (2019). Pengaruh love of money, machiavellian, idealisme dan religiusitas pada persepsi etis mahasiswa akuntansi. E-Jurnal Akuntansi Universitas Udayana, 26(1), 536- 562.
Jumratun, J. (2021). Pengaruh Independensi, Locus of Control, Etika, dan Religiusitas terhadap Kualitas Audit. Skripsi. (Doctoral dissertation, Universitas Hayam Wuruk Perbanas Surabaya).
Paramita, P., & Suryanawa, I. K. (2020). Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting. E-Jurnal Akuntansi, 30(6), 1369-1381.
Pemayun, A. G., & Budiasih, I. G. (2018). Pengaruh Religiusitas, Status Sosial Ekonomi dan Love Of Money Pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1600-1628.
Rahma, T.J.,& Helmy, H. (2021). “Pengaruh Probability To Audit dan Machiavelliansm Terhadap Tax Evasion”, Jurnal Eksplorasi Akuntansi,3(1), 153-169.
Rodhiyya, A. R. (2019). Pengaruh Idealisme, Etika Kerja Islam & Machiavellian Terhadap Persepsi Etis Kandidat Auditor Pada Mahasiswa Jurusan Akuntansi. Skripsi. Universitas Islam Indonesia.
Saadah, N., & Samroh, S. (2021). Love of Money, Religiosity, and Gender: How do These Affect the Ethical Perceptions of Public Accountants?. Accounting Analysis Journal, 10(1), 71-77.
Saragih, F., Rialdy, N., & Nainggolan, E. P. (2021). The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra. Journal of International Conference Proceedings (JICP), 4(2), 349-358.
Samsuar. (2008). Menkeu Bekukan Izin KAP Tahrir Hidayat & AP Dody Hapsoro. Retrived 19 juli 2008
Sugiono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). Bandung: Alfabeta.
Utama, M. S., Nimran, U., Hidayat, K., & Prasetya, A. (2022). Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing. International Journal of Financial Studies, 10(1), 2-15.
Utami, I., Astiti, Y. W., & Mohamed, N. (2019). Fraud intention and machiavellianism: an experimental study of fraud triangle. International Journal of Financial Research, 10(5), 269-279.
Utarini, T. K. (2022). Pengaruh Love Of Money, Sifat Machiavellian dan Sensitivitas Etis Terhadap Persepsi Etis Auditor Dengan Filosofi Tri Kaya Parisudha Sebagai Variabel Pemoderasi. Tesis. Universitas Udayana.
Wahyudin. (2018). Dimensi Religiusitas dan Pengaruhnya Terhadap Organizational Citizenship Behaviour, Laporan Penelitian: Purwokerto, Fakultas Ekonomi Universitas Jenderal Soedirman. 20(3), 1-13
Asih, N. P. S. M., & Dwiyanti, K. T. (2019). Pengaruh love of money, Machiavellian, dan equity sensitivity terhadap persepsi etika penggelapan pajak (Tax evasion). E-Jurnal Akuntansi, 26(2), 1412-1435.
Al Fikri, M. Z. (2018). Pengaruhkecerdasan spiritual, kecerdasan emosional, love of money dan tingkat pendidikan terhadap perilaku etis auditor. Skripsi. Universitas Islam Negeri Syarif Hidayatullah Jakarta).
Alviani, V. N., Kurniawan, A., & Sugiharto, B. (2019). The Influence of Academic Pressure, Opportunity of Cheating and Rationalization of Cheating on the Behavior of Academic Cheating With Perception of Accounting Ethics As a Moderating Variable. Journal of Accounting for Sustainable Society, 1(01), 48-48.
Ananda, F., & Zulvia, D. (2018). Indikasi machiavellianism dalam pembuatan keputusan etis auditor pemula. Jurnal Benefita, 3(3), 357-369.
Ar'Reza, I. F., Wardoyo, C., & Putri, S. F. (2020). Internal auditors’ fraud detection: a phenomenological study. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 3(2), 68-76.
Ariyanto, D., Firdaus, G. M., Sari, M. M. R., Dewi, A. A., & Jhuniantara, I. M. G. (2020). How self control and situational pressure influence the tendency to receive gratification: An experimental study. International Journal of Criminology and Sociology, 4(2), 349-358.
Dhamasanti, J. F., & Sudaryati, E. (2020). Mediasi Profesionalisme Pada Pengaruh Intensitas Moral Dan Religiusitas Terhadap Perilaku Etis Auditor. EKUITAS (Jurnal Ekonomi dan Keuangan), 4(4), 481-502.
Ejembi, O. A., Ijeoma, N. B., Amahalu, N. N., & Obi, J. C. (2022). Corporate Governance And Fraud Management Of Quoted Commercial Banks In Nigeria. International Journal of Management Studies and Social Science Research,4,182-190.
Eko, E. U. (2022). Forensic Accounting and Fraud Management in Nigeria. Journal of Accounting, Business and Finance Research, 14(1), 19-29.
Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), 105-114.
Kuenzi, M., Mayer, D. M., & Greenbaum, R. L. (2020). Creating an ethical organizational environment: The relationship between ethical leadership, ethical organizational climate, and unethical behavior. Personnel Psychology, 73(1), 43-71.
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. In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019), 123, 33-37.
Laptes, R. (2021). Anti-Money Laundering–For the Attention of the International Federation of Accountants. Bulletin of the Transilvania University of Brasov. Series V: Economic Sciences, 13(62), 142-146
Isa, A. C., & Sari, G. P. (2021). Pengaruh Love Of Money, Sifat Machiavellian Dan Tingkat Pengetahuan Akuntansi Terhadap Persepsi Etis Mahasiswa Akuntansi. Expensive (Jurnal Akuntansi dan Keuangan), 1(1), 1-11.
Miati, N. L. P. M., & Sutapa, I. N. (2021). Analysis Of Accounting Fraud Tendencies At Village Credit Institutions In Gianyar Regency With Pentagon Fraud Approach. International Journal of Environmental, Sustainability, and Social Science, 2(2), 110-116.
Nainggolan, T. B., Suratno, S., & Rachbini, W. (2019). Pengaruh Kompetensi, Independensi dan Religiusitas Auditor terhadap Kualitas Audit. Jurnal Riset Akuntansi & Perpajakan (JRAP), 6(01).
Nikara, I., & Mimba, N. (2019). Pengaruh love of money, machiavellian, idealisme dan religiusitas pada persepsi etis mahasiswa akuntansi. E-Jurnal Akuntansi Universitas Udayana, 26(1), 536- 562.
Jumratun, J. (2021). Pengaruh Independensi, Locus of Control, Etika, dan Religiusitas terhadap Kualitas Audit. Skripsi. (Doctoral dissertation, Universitas Hayam Wuruk Perbanas Surabaya).
Paramita, P., & Suryanawa, I. K. (2020). Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting. E-Jurnal Akuntansi, 30(6), 1369-1381.
Pemayun, A. G., & Budiasih, I. G. (2018). Pengaruh Religiusitas, Status Sosial Ekonomi dan Love Of Money Pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1600-1628.
Rahma, T.J.,& Helmy, H. (2021). “Pengaruh Probability To Audit dan Machiavelliansm Terhadap Tax Evasion”, Jurnal Eksplorasi Akuntansi,3(1), 153-169.
Rodhiyya, A. R. (2019). Pengaruh Idealisme, Etika Kerja Islam & Machiavellian Terhadap Persepsi Etis Kandidat Auditor Pada Mahasiswa Jurusan Akuntansi. Skripsi. Universitas Islam Indonesia.
Saadah, N., & Samroh, S. (2021). Love of Money, Religiosity, and Gender: How do These Affect the Ethical Perceptions of Public Accountants?. Accounting Analysis Journal, 10(1), 71-77.
Saragih, F., Rialdy, N., & Nainggolan, E. P. (2021). The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra. Journal of International Conference Proceedings (JICP), 4(2), 349-358.
Samsuar. (2008). Menkeu Bekukan Izin KAP Tahrir Hidayat & AP Dody Hapsoro. Retrived 19 juli 2008
Sugiono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). Bandung: Alfabeta.
Utama, M. S., Nimran, U., Hidayat, K., & Prasetya, A. (2022). Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing. International Journal of Financial Studies, 10(1), 2-15.
Utami, I., Astiti, Y. W., & Mohamed, N. (2019). Fraud intention and machiavellianism: an experimental study of fraud triangle. International Journal of Financial Research, 10(5), 269-279.
Utarini, T. K. (2022). Pengaruh Love Of Money, Sifat Machiavellian dan Sensitivitas Etis Terhadap Persepsi Etis Auditor Dengan Filosofi Tri Kaya Parisudha Sebagai Variabel Pemoderasi. Tesis. Universitas Udayana.
Wahyudin. (2018). Dimensi Religiusitas dan Pengaruhnya Terhadap Organizational Citizenship Behaviour, Laporan Penelitian: Purwokerto, Fakultas Ekonomi Universitas Jenderal Soedirman. 20(3), 1-13
Published
2023-06-30
How to Cite
OKTAVIA RUWU, Eva; SUJANA, I Ketut.
Love of Money, Religiusitas, Machiavellian dan Persepsi Etis Auditor.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 6, p. 1659-1672, june 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/98415>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i06.p018.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
