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The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception

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  • Khanifah Khanifah
  • Jaka Isgiyarta
  • Indah Lestari
  • Udin Udin

Abstract

This study aims to examine the effect of gender, locus of control, love of money, and economic status on students’ ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents to participate in the study. Data is analyzed using multiple linear regression with applying for IBM SPSS 21 program. The results reveal that gender and internal locus of control have a positive effect on students' ethical perception. Love of money further has a negative effect on students' ethical perception. In contrast to the expectation, economic status has no effect on students' ethical perception.

Suggested Citation

  • Khanifah Khanifah & Jaka Isgiyarta & Indah Lestari & Udin Udin, 2019. "The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception," International Journal of Higher Education, Sciedu Press, vol. 8(5), pages 168-168, October.
    • Handle: RePEc:jfr:ijhe11:v:8:y:2019:i:5:p:168
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    References listed on IDEAS

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    1. Tsui, Judy S. L. & Gul, Ferdinand A., 1996. "Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 41-51, January.
    2. Conor O’Leary & Derry Cotter, 2000. "The ethics of final year accountancy students: an international comparison," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 15(3), pages 108-115, April.
    3. Thomas Tang & Yuh-Jia Chen, 2008. "Intelligence Vs. Wisdom: The Love of Money, Machiavellianism, and Unethical Behavior across College Major and Gender," Journal of Business Ethics, Springer, vol. 82(1), pages 1-26, September.
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    Cited by:

    1. D. M. Sachinthanee Dissanayake & Ananda K. L. Jayawardana, 2023. "The impact of personal sense of power on unethical decision-making: a moderated mediation model of love of money motive and power distance orientation," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 50(1), pages 19-34, March.

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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