Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan

Analysis of The Relationship between Self-Esteem and Mortality Salience on Ethical Ideology Through Ethical Beliefs among Accounting Department

Salsabilah, Fatimah Sita (Unknown)
Junaidi, Junaidi (Unknown)
Anwar, Suhardi M. (Unknown)
Sahrir, Sahrir (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

This study aims to examine the relationship between self-esteem and the significance of death among accounting students towards ethical ideology through ethical beliefs. The sample consisted of 288 active accounting students from several universities in Indonesia, with structural equation modeling (SEM) used to test the research hypothesis. The research results on the mediation effect with a value of (0.288; p<0.0001) show that self-esteem through ethical beliefs as mediation significantly influences ethical ideology among accounting students, and (0.497; p<0.0001) shows that mortality salience through ethical beliefs as mediation also has a significant impact on ethical ideology among accounting students. The results of the research on the structural model directly (0.229; p<0.001, 0.986; p<0.001) show that self-esteem and mortality salience have a positive and significant effect on ethical ideology. Overall, the relationship between self-esteem and mortality salience on ethical ideology through ethical belief indicates that these two factors are interconnected and can shape the way students understand and apply ethical values.

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Journal Info

Abbrev

jiak

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Ilmiah Akuntansi dan Keuangan has been published since July 2014 by LP3M Universitas Putra Bangsa. JIAK is a scientific journal that focuses on the area of accounting and finance. JIAK is biannually issued (January-June and July-December). This Journal is indexed in DOAJ, Google Scholar, ...