THE INFLUENCE OF MACHIAVELLIAN LOVE OF MONEY ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS (A STUDY ON ACCOUNTING STUDENTS OF GORONTALO STATE UNIVERSITY)

Siti Rahma; Tri Handayani Amaliah; Amir Lukum

doi:10.62567/micjo.v3i3.2705

Authors

Siti Rahma Universitas Negeri Gorontalo
Tri Handayani Amaliah Universitas Negeri Gorontalo
Amir Lukum Universitas Negeri Gorontalo

DOI:

https://doi.org/10.62567/micjo.v3i3.2705

Keywords:

Love of Money, Machiavellianism, Ethical Perception, Accounting Students

Abstract

This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.

Downloads

Download data is not yet available.

References

Abidin, Z., Nurdin, & Idris, M. (2021). The Influence Of Love Of Money and Machiavellian On Ethical Perceptions Of Accounting Students. Journal of Accounting Research, 15(2).

Adiati, A. puspita. (2018). Faktor-faktor Yang Mempengaruhi Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada UMKM.

Dahling, J. J., Whitaker, B. G., & Levy, P. E. (2009). The development and validation of a new Machiavellianism Scale. Journal of Management, 35(2), 219–257. https://doi.org/10.1177/0149206308318618

Dali, N., Arifuddin, & Dwi Jumatrianing, A. (2022). Pengaruh Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Empiris pada Mahasiswa Akuntansi Universitas Halu Oleo). Jurnal Akuntansi Dan Keuangan (JAK), 7(2), 122–130. http://jak.uho.ac.id/index.php/journal/issue/archive

Donelson R. Forsyth. (1980). A taxonomy of ethical ideologies. Journal of Personality and Social Psychology. https://doi.org/https://doi.org/10.1037/0022-3514.39.1.175

Icek Azjen. (1991). The Theory Of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.

Icek Azjen. (2002). Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior. Journal of Applied Social Psychology, 32(4), 665–683.

Imam Ghozali. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS . Badan Penerbit Universitas Diponegoro.

Imelda Nur Imana Amalia, Yulinartati, & Riyanto Setiawan Suharsono. (2023). Pengaruh Love Of Money, Machiavellian, Equity Sensitivity, dan Tingkat Pengetahuan Akuntansi Terhadap Persepsi Etis Mahasiswa Akuntansi. Jurnal Manajemen Dan Ekonomi, 2.

Indarto, & Ghozali, I. (2021). Determinan Persepsi Etis Mahasiswa Akuntansi: Peran Pendidikan Etika dan Orientasi Nilai. Jurnal Akuntansi Dan Auditing Indonesia, 25(1). https://doi.org/10.20885/jaai.vol25.iss2.art5

Kurniawan, P. I., & Widanaputra, A. A. G. P. (2017). Pengaruh Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi. Akuntansi Universitas Udayana, 21(2), 2253–2281.

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). https://doi.org/https://doi.org/10.1108/JIEB-09-2019-0046

Mudrack, P. E., & Mason, E. S. (2018). Machiavellianism and Perceptions Of Unethical Business Practices: The role of level of moral reasoning. Journal of Business Ethics.

Pradana, & Surjandari. (2021). Love of money, Machiavellian, dan persepsi etis mahasiswa akuntansi. Jurnal Ilmiah Akuntansi Dan Bisnis. https://doi.org/10.24843/jiab.2021.v16.i01.p05

Putri, N. M. D. Y., & Yadyana, I. K. (2020). Pengaruh love of money dan Machiavellian terhadap persepsi etis mahasiswa akuntansi. E-Jurnal Akuntansi. https://doi.org/10.24843/EJA.2020.v30.i07.p14

Rafik Z. Elias. (2010). The Relationship Between Accounting Students’ Love Of Money and Their Ethical Perception. Managerial Auditing Journal, 25(3).

Rahmawati, & Rahayu, S. (2021). Analisis Persepsi Etis Mahasiswa Akuntansi Berdasarkan Theory of Planned Behavior. Jurnal Akuntansi Dan Auditing Indonesia, 25(2).

Richard Christie, F. L. G. (1970). Studies in Machiavellianism. Academic Press.

Rolanto Dungir, Suharli Manoma, & Yustiana Djaelani. (2023). Pengaruh Pengetahuan Etika, Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Aakuntansi Universitas Hein Namotemo. Jurnal Trust Riset Akuntansi, 10, No 2.

Sari, & Lestari. (2023). Love of money, ethical sensitivity, and academic fraud among accounting students. Jurnal Akuntansi Multiparadigma,.

Shafer, W. E., & Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 21(5). https://doi.org/10.1108/09513570810872978

Singhapakdi, A., Vitell, S. J., Lee, D.-J., Nisius, A. M., & Yu, G. B. (2013). Antecedents, consequences, and mediating effects of perceived moral intensity and personal moral philosophies. Journal of Business Ethics, 118(3).

Sudjana. (2014). Penilaian hasil proses belajar mengajar. PT Remaja Rosdakarya.

Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta, Cv.

Suryandari, & Septiana. (2022). Pendidikan Etika, Role Model, dan Persepsi Etis Mahasiswa Akuntansi. Jurnal Pendidikan Akuntansi Indonesia. https://doi.org/10.21831/jpai.v20i1.46219

T, N. P., & H, N. T. (2020). Money attitudes and ethical perceptions of business students. Asian Journal of Business Ethics. https://doi.org/10.1007/s13520-019-00095-3

Tang, T. L.-P., & Chen, Y. J. (2008). Intelligence vs. Wisdom: The love of Money, Machiavellianism, and Unethical behavior across College Major and Gender. Journal of Business Ethics.

Tang, T. L.-P., Chen, Y. J., & Sutarso, T. (2004). Bad apples in bad (business) barrels: The love of money, Machiavellianism, risk tolerance, and unethical behavior. Management Decision.

Tang, T. L.-P., Chen, Y. J., & Sutarso, T. (2008). Bad apples in bad (business) barrels: The love of money, Machiavellianism, risk tolerance, and unethical behavior. Management Decision.

Tang, T. L.-P., Chen, Y. J., & Sutarso, T. (2020). Falling or not falling into temptation? Multiple faces of the love of money. Journal of Business Ethics. https://doi.org/10.1007/s10551-018-3970-1

Tang, T. L.-P., & Chiu. (2003). Income, money ethic, pay satisfaction, commitment, and unethical behavior: Is the love of money the root of evil for Hong Kong employees? Journal of Business Ethics.

Tang, T. L.-P., Sutarso, T., & Luna-Arocas. (2022). The love of money and unethical behavior: The mediating role of moral disengagement. Ethics & Behavior.

Trevino, L. K., Nieuwenboer, N. A. Den, & Gephart, J. J. K. (2014). (Un) Ethical behavior in organizations. Annual Review of Psychology, 62. https://doi.org/10.1146/annurev-psych-113011-143745

Wade, R., Kepramareni, P., & Pramesyi, I. G. A. A. (2019). Pengaruh Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi Fakultas Ekonomi Universitas Denpasar. Jurnal Kharisma, 1–23.

Yamin, M., Syafitri, L., & Handayani, S. (2020). The effect of love of money, Machiavellian, and religiosity on ethical perception of accounting students. Advances in Economics, Business and Management Research. https://doi.org/10.2991/aebmr.k.200915.025

Ye, Q., & Kulich, C. (2021). Money and morality: The impact of love of money on ethical decision making. Journal of Business Research, 126.