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The Influence of Understanding the Accountant Professional Code of Ethics, Love of Money, Religiosity, and Equity Sensitivity I Dewa Gde Agrasamdhani Oki Prameswara; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p22

Abstract

The aim of this study was to determine the effect of understanding the accounting profession's code of ethics, love of money, religiosity and equity sensitivity on accounting students' ethical perceptions. The population in this study were all Bachelor of Accounting Study Program batch 2019 students at the Faculty of Economics and Business, Udayana University. The research sample was 255 people using the purposive sampling method. The data analysis technique used in this study is multiple linear regression. Research shows that understanding the ethical code of the accounting profession, Love of Money, religiosity, and Equity Sensitivity have a positive effect on ethical perceptions of accounting students. The implication of this research is that Udayana University, especially the Faculty of Economics and Business, undergraduate accounting study program can evaluate the understanding of the accounting profession's code of ethics, Love of Money, religiosity and Equity Sensitivity because this can influence the ethical perceptions of accounting students so that students have high ethical perceptions and ready to enter the world of work to become a professional accountant in the future.
Co-Authors A. A. Sagung Ayu Srikandi Putri A. A. Trisha Dewi Parasthiwi A.A Pt. Agung Mirah Purnama Sari A.A.Ayu Mirah Varthina Devi Agus Adi Pratama Putra Amanda Natalia Anak Agung Istri Sarasmitha Dewi Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anak Agung Widya Adi Iswari Anak Agung Windra Lorna Pramesti Anggreni, Ni Wayan Ardiasa, I Ketut Ari Widhiasmana Pemayun Daffa Fauzan Harahap Dayani, Ni Wayan Yellow Prinsis Delarthana Sari, Ida Ayu Febryana Dewa Ketut Wira Santana Dewa Nyoman Badera Dewi, Ni Komang Ayu Julia Praba Dwi Cahyadi Tantra Wijaya Dwiyana Rasuma Putri EKA ARDHANI SISDYANI Eko Ganis Sukoharsono Gede Ferdi Williantara Gusti Ayu Made Rita Susanti Herkulanus Bambang Suprasto I Dewa Gde Agrasamdhani Oki Prameswara I Dewa Gede Dharma Suputra I Dewa Gede Ngurah Eka Chandra Pramuditya I Dewa Nyoman Alit Ariawan I Gde Ary Wirajaya I Gede Agus Dicky Surya B. I Gede Artha Septiana I Gusti Agung Ayu Prabaningrat Dwi Kepakisan I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Tata Intan Tamara I Gusti Ayu Gita Saraswati I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Shinta Meitasari I Kadek Adhi Pramana I Ketut Ardiasa I Ketut Ardiasa I Ketut Saskara I Ketut Suryanawa I Made Agus Deprianto I Made Agus Suteja I Made Dwi Kusumajaya I Made Hendra Edy Saputra I Made Sadha Suardikha I Nyoman Sudarsana I Nyoman Sutrisna Adi Putra I Nyoman Wijana Asmara Putra I Putu Deri Permana Putra I Putu Sudana I Putu Wahyu Saskara I Wayan Angga Sudiartama I Wayan Purwa Astawa I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Gde Shinta Vidarani Ida Ayu Jayatri Pramesti Ida Ayu Rika Maharani Ida Ayu Sari Wisastry Ida Ayu Sinta Mahadewi Ida Bagus Darsana Ida Bagus Nyoman Bala Putra Ida Bagus Putra Astika Johny Sumarna Putra K. Budiartha Kadek Diah Listiyani Putri Kadek Heni Vitrya Sari Kadek Yoga Suryawan Komang Intan Kurniasari Komang Tika Dewi Luh Gede Putri Maharani Made Ayu Bintang Cyntia Dewi Made Ayu Rhetria Sashikirana Paramitha Made Cahyani Prastuti Made Dewi Ayu Untari Made Dewi Ayu Untari Made Erika Krisdiyanti Putri Made Fajar Paramartha Made Yenni Latrini Made Yudi Arista Meciliana Merlin Mirah Pradnya Paramita Nengah Jnana Putra Ngurah Mayun Narindra Ni Kadek Ayu Giri Yanti Ni Kadek Diah Kumala Dewi Ni Ketut Karlina Prastuti Ni Ketut Rasmini Ni Ketut Suryani Ni Ketut Sutrisnawati Ni Komang Ayu Purnama Sari Ni Luh Gede Dandy Adi Pratiwi Ni Luh Made Herawati Ni Luh Putu Mila Anggreni Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Adi Erawati Ni Made Dwi Ratnadi Ni Made Dwicahyani Ni Made Madani Hapsari Ni Made Vironika Sari Ni Made Windya Apriyanti Ni Made Yuni Sri Nadiawati Ni Putu Anggie Krisnaningrum Ni Putu Diana Permata Dewi Ni Putu Eka Kartika Kariani Ni Putu Eka Novita Dewi Ni Putu Lisna Vitriani Ni Putu Pradnyani Paramita Ni Putu Sri Harta Mimba Ni Putu Yeni Ari Yastini Ni Wayan Anggreni Ni Wayan Ganggarani Ni Wayan Intan Saskara Wahyuni Ni Wayan Ita Puspita Ni Wayan Sukarmi Ni Wayan Zenny Puspa Widiani P. Dwi Aprisia Saputri P. Dwi Aprisia Saputri, P. Dwi Aprisia Paramita, Ni Putu Pradnyani Pingkan Ompi Pramana, Yudha Pramita, A. A. Sri Purwahita, AAA Ribeka Martha Putu Ayu Diah Widari Putri Putu Ayu Tasya Sanjiwani Putu Raynatha Ugra Pandita Budi Quita Amelia Budiana Sang Ayu Kompiang Intan Sri Rahayu Sang Ayu Nyoman Rina Puspita Saskara, I Ketut Sayu Made Parwati Si Luh Anik Sri Agustini Sonder, I Wayan Stephanie Nora Tan Sumariadhi, Ni Wayan Sunitha Devi Suryawibawa, Ida Bagus Oka Sutrisnawati, Ni Ketut Wayan Mila Cahya Sari Wijayasa, I Wayan Wijayasa, I Wayan Wirakusuma , Made Gede Yudha Pramana