Pengaruh Ethical Sensitivity, Love Ofmoney, Machiavellian dan Gender Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Empiris Pada Mahasiswa Perguruan Tinggi Swasta di Denpasar)

I Made Yuda Adnyana (Fakultas Ekonomi dan Bisnis Universitas Warmadewa Denpasar, Bali)
I Gusti Ayu Intan Saputra Rini
A.A Sri Purnami (Fakultas Ekonomi dan Bisnis Universitas Warmadewa Denpasar, Bali)

Jurnal Riset Akuntansi Warmadewa
Vol. 3 No. 1 (2022)

This research aims to recognize ethical sensitivity, love of money, machiavellian and gender to the ethical perceptions of accounting students. The population in the research was a semester VII accounting student at a Private College in Denpasar with 94 respondents as a sample. Multiple Linear Regression, Coefficient of Determination, Test t and Test F are data analysis techniques. The results of the study said that: (1) ethical sensitivity has a positive impact on the ethical perception of accounting students, where regression coefficients are obtained 0.314 and sig 0.000. (2) love of money has a negative impact where regression coefficients are obtained of - 0.266 and sig 0.021. (3) Machiavellian negatively impacts the ethical perception of accounting students, where regression coeffesiens - 0.250 and sig 0.031. (4) gender negatively impacted regression by 0.183 and sig 0.017. The advice that can be given by researchers is a Private College in Denpasar in improving the ethical perception of accounting students expected to pay attention to ethical sensitivity, love of money, machiavellian and gender.