CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI

Marce Sherly Kase (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Herkulanus Bambang Suprasto (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Maria M. Ratna Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.10.TAHUN 2017

This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA). The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.