E-JURNAL AKUNTANSI
Vol 29 No 1 (2019)

Pengaruh Tingkat Pendidikan, Love of Money dan Moral Reasoning Pada Persepsi Etis Mahasiswa Akuntansi

Ni Kadek Sri Puspita Dharmayanti (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Putu Sri Harta Mimba (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Oct 2019

Abstract

This study took the sample of all active students in the 2016 diploma program, undergraduate accounting undergraduate 2015, PPAK batch 2018, and postgraduate accounting for 2017 Faculty of Economics and Business, Udayana University using probability sampling method with random techniques. Based on the results of calculations with the Slovin formula obtained a sample of 167 people. Data collection in this study using online questionnaire techniques. The results showed that accounting students with a high level of education would also have high perceptions. Accounting students with a high level of love of money will have a low ethical perception. Accounting students with high levels of moral reasoning will have high ethical perceptions. Ethical perception will influence the ethical behavior of accounting students. This means that a high level of education and a high level of moral reasoning will enhance the ethical perceptions of accounting students, while the high level of love of money will affect the low ethical perceptions of students. Keywords : Accounting; Love Of Money; Students; Perception; Moral Reasoning.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...