IDEAS home Printed from https://ideas.repec.org/a/ags/pdcbeh/285190.html
   My bibliography  Save this article

Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants

Author

Listed:
  • Nazaruddin, Ietje
  • Rezki, Sri Budhi
  • Rahmanda, Yasya

Abstract

Accountants are either directly or indirectly partly responsible for corporate frauds, so it is important to know the underlying reasons why such unethical behavior occurred. This study aims to analyze the moderation impact of religiosity and gender on the relation between love of money with student’s ethical perception. There were 144 questionnaires from accounting students. As hypothesized, the results of the study revealed love of money have a negative impact to student’s ethical perception. The interaction between intrinsic religiosity and love of money are able to weaken the negative effect of love of money to student’s ethical perception, however the extrinsic religiosity is vice versa. Gender has no significant effect on love of money relationship with ethical perception.

Suggested Citation

  • Nazaruddin, Ietje & Rezki, Sri Budhi & Rahmanda, Yasya, 2018. "Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 14(2), February.
    • Handle: RePEc:ags:pdcbeh:285190
    DOI: 10.22004/ag.econ.285190
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/285190/files/Nazaruddin%201.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.285190?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Financial Economics;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:pdcbeh:285190. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/pradecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.