Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior

Umi Rizeki Hidayati (Universitas Lambung Mangkurat, Banjarmasin, Indonesia)
Wahyudin Nor (Universitas Lambung Mangkurat, Banjarmasin, Indonesia)
Lili Safrida (Universitas Lambung Mangkurat, Banjarmasin, Indonesia)

Journal of Contemporary Accounting
Volume 4 Issue 1, 2022

This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.