Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Kompartemen : Jurnal Ilmiah Akuntansi
Rahayu Istiqomah
<span class="fontstyle0">Universitas Padjadjaran</span>
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi Rahayu Istiqomah; Tettet Fitrijanti; Evita Puspitasari
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 22 No. 2 (2024): KOMPARTEMEN, Vol 22 No 2, September 2024
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i2.21727

Abstract

This research aims to determine the influence of love of money, Machiavellianism on the ethical behavior of BPK auditors and the moderation of religiosity in the relationship between love of money and Machiavellianism on ethical behavior. The author uses SEM-PLS to analyze the relationship between variables. The number of questionnaire answers from BPK-RI auditors that came in was 257 respondents. The research results show that love of money does not influence the ethical behavior of BPK auditors. Machiavellianism has been proven to have a negative and significant effect on ethical behavior. Love of money is proven to have a significant positive effect on the Machiavellianism of BPK employees, and through mediation Machiavellianism causes love of money to have a negative effect on ethical behavior. The religiosity of BPK auditors is able to weaken the influence of love of money on ethical behavior, but it is not proven to be able to weaken the influence of Machiavellianism on ethical behavior.
Co-Authors Evita Puspitasari Tettet Fitrijanti