S1 accounting extension students: love of money, gender, ethical perception, and religiosity

Title: S1 accounting extension students: love of money, gender, ethical perception, and religiosity

Authors: Yani Permatasari and Zumala Anis Surayya

Affiliations: Department of Accountancy, Universitas Airlangga, Surabaya, Indonesia

Publisher: ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS

Abstract

Public scandals involving accountants are an ethical dilemma in the accounting profession. This study aims to determine the perception and awareness of accounting students associated with the ethical crisis. Furthermore, this study examines the moderating effect of religiosity on love of money, gender and ethical perceptions. Using 118 accounting extension students as the sample, the data analysis techniques used is PLS. This study reveals that love of money has no significant influence on ethical perception while gender has. Religiosity is also proven to have a moderating effect on the relationship between gender and ethical perception, while it is not on love of money.

Keywords: Love of money, gender, religiosity, ethical perception

Sources: https://www.tandfonline.com/doi/full/10.1080/16081625.2019.1546972