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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business Akurasi : Jurnal Studi Akuntansi dan Keuangan Al-Buhuts (e-journal) Golden Ratio of Auditing Research Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Journal of Training and Community Service Adpertisi Economics, Business, Accounting & Society Review Lokomotif Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Penelitian Pendidikan Indonesia Insan Cita Bongaya Research Journal
Eva Marin Sambo
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Golden Ratio of Auditing Research

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The Influence of Love of Money, Machiavellian, and Fraud on Ethical Behavior: A Case Study at The Regional Inspectorate of South Sulawesi Province, Indonesia Makgret, Jimmy; Sambo, Eva Marin; Daud, Dahniyar
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1875

Abstract

This study aims to analyze the influence of Love of Money, Machiavellian traits, and Fraud on the ethical behavior of auditors at the Regional Inspectorate of South Sulawesi Province. Auditors were chosen as the research subjects because they play a strategic role in maintaining the integrity of financial reports and public accountability. This research employs a quantitative approach using questionnaires distributed to auditors, with measurement items developed from each variable’s indicators. The data collected were analyzed using the Statistical Package for the Social Sciences (SPSS) version 27, applying multiple linear regression to test both partial and simultaneous effects among the variables. The results indicate that Love of Money has a positive but not significant effect on auditors’ ethical behavior. Meanwhile, Machiavellian traits have a negative yet insignificant effect, and Fraud also shows a negative but insignificant effect on ethical behavior. Simultaneously, the three independent variables collectively demonstrate a negative direction of influence on ethical behavior, although not statistically significant. These findings suggest that other factors, such as organizational culture, internal control systems, and professional commitment, may play a more dominant role in shaping auditors’ ethical behavior compared to the psychological factors examined. This study is expected to provide theoretical contributions to the development of behavioral accounting literature and practical contributions to strengthening ethical standards for auditors in the public sector.
The Effect of Environmental Accounting Disclosure and Good Corporate Governance on Environmental Performance with Financial Performance as a Moderator Ohoitimur, Josep Gilbert; Sambo, Eva Marin; Lalo, Annas
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1876

Abstract

The Effect of Environmental Accounting Disclosure and Good Corporate Governance Mechanisms on Environmental Performance with Financial Performance as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period. This study aims to determine and analyze the effect of environmental accounting disclosure and good corporate governance mechanisms on environmental performance and examine the role of financial performance in moderating the relationship. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The research method is quantitative using secondary data with a research population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023 taken through the Indonesia Stock Exchange website, namely www.idx.co.id, the sampling technique used purposive sampling, the number of samples meeting the research criteria was 29 companies that published financial reports and sustainability reports consecutively from 2021–2023 so that 75 data were obtained. The data analysis technique used eviews 12. The results of this study indicate that environmental accounting disclosure has a significant effect on environmental performance, good corporate governance mechanisms have a significant effect on environmental performance, environmental accounting disclosure has a significant effect on environmental performance through financial performance, and good corporate governance mechanisms have a significant effect on environmental performance through financial performance.
Co-Authors Ana Rusmardiana Anwar Anwar Asgar, Muh Abduh Fuat Aurelia S , Ade Daud, Dahniar Daud, Dahniyar Daud, Maiercherinra Haeruddin Haeruddin Hala, Yusriadi Hasanudin, Amelya Safitri Lalo, Annas Livia Edyson Makgret, Jimmy Mokeba, Astin Yulrita Ohoitimur, Josep Gilbert Rahayu, Andi Juliana Rahman Pura, Rahman Sanda Sip, Afian Dezi Sufiati Sufiati, Sufiati Sunbanu, Andika Suriyadi Nur Wiyana, Anim Yusuf, Marwah