Pengaruh Idealisme, Relativisme, Pengetahuan, dan Love of Money terhadap Persepsi Mahasiswa Mengenai Perilaku Tidak Etis Akuntan

Abstract

This study aimed to determine the effect of idealism, relativism, knowledge, and love of money on the students perceptions about unethical behavior of accountant. This study used primary data collected from ditributed questionnaries. The population is undergraduate accounting students from the Faculty of Economics and Business, University of North Sumatera. The sample selected by purposive sampling method was students who had studied about Auditing 1 also Business and Professional Ethics courses, which obtained sample of 86 people. The data analysis technique used of data quality test, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test. The result showed that partially idealism and knowledge had a negative effect on the students perceptions about unethical behavior of accountant; relativism and love of money had a positive effect on the students perceptions about unethical behavior of accountant. Simultaneosly, variable of idealism, relativism, knowledge, and love of money had a significant effect on the students perceptions about unethical behavior of accountant.