Value Relevance: Jurnal Akuntansi
Vol. 1 No. 3 (2023): Jurnal Value Relevance

Accounting Students' Ethical Perceptions About Love of Money, Machiavellian, Idealism, and Spiritual Intelligence

Ratna Pangesti (Universitas Yapis Papua)
Mursalam Salim (Universitas Yapis Papua)
Sahrul Ponto (Universitas Yapis Papua)



Article Info

Publish Date
30 Sep 2023

Abstract

A student's ethical perception of information will be determined by the level of understanding, intellectualism, and idealism as well as religious norms attached to the person. This research aims to test and analyze the factors of love of money, Machiavellianism, idealism, and spiritual intelligence on accounting students' ethical perceptions. This type of research is explanatory quantitative research using survey methods. The survey was conducted by taking a sample of 97 respondents using a non-probability sampling ( judgment) design sampling. The collected sample data was analyzed using the structured equation partial least squares (SEM-PLS) analysis method. The results of this research explain that accounting students' ethical perceptions are influenced by Machiavellian, idealism and spiritual intelligence, while the love of money does not affect accounting students' ethical perceptions.

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Journal Info

Abbrev

vrja

Publisher

Subject

Description

Value-Relevance is a accounting journal publication containing articles in the fields of Financial Accounting, Management Accounting, Cost Accounting, Tax Accounting, Public Sector Accounting, Behavioral Accounting, Forensic Accounting, Sustainability Accounting, Multiparadigm Accounting, Accounting ...