Pengaruh Love Of Money, Religiusitas Dan Idealisme Terhadap Persepsi Mahasiswa Akuntansi Tentang Etika Akuntansi

(Studi Empiris Mahasiswa S1 Akuntansi UNHI Denpasar)

Abstract

Accounting students are prospective accountants who are expected to have a positive
impact on society. When students behave ethically can anticipate the form of
irregularities committed by further accountants. This study was conducted to determine
and analyze what things affect the perception of accounting students about the ethical
crisis of accountants. Some things that can affect the perception of accounting students
are Love of Money, religiosity and idealism. The population in this study were students
of The Hindu University of Indonesia with the number of 2019 classes of 112 students
and the 2020 class of 88 students, making the total population of 200 students. The
multiple Linear regression is analysis method. The results of this study are love of
money, religiosity and idealism positive and significant effect on the perception of
accounting students about the ethical crisis of accountants. It is expected that the next
researcher when doing a similar study, in order to add variables that have not been
included in this study in order to obtain a stronger influence.