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Volume 14
Issue 2
Online publication date 2018-02-22
Title Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants
Author Ietje Nazaruddin, Sri Budhi Rezki, Yasya Rahmanda
Abstract
Accountants are either directly or indirectly partly responsible for corporate frauds, so it is important to know the underlying reasons why such unethical behavior occurred. This study aims to analyze the moderation impact of religiosity and gender on the relation between love of money with student’s ethical perception. There were 144 questionnaires from accounting students. As hypothesized, the results of the study revealed love of money have a negative impact to student’s ethical perception. The interaction between intrinsic religiosity and love of money are able to weaken the negative effect of love of money to student’s ethical perception, however the extrinsic religiosity is vice versa. Gender has no significant effect on love of money relationship with ethical perception.
Citation
References
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Keywords Accounting, ethical perception, love of money, religiosity
DOI http://dx.doi.org/10.15208/beh.2018.31
Pages 424-436
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