Main Article Content
Abstract
The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.
Keywords: Accountant Ethics Crisis, Love of Money, Religiosity
Keywords
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Copyright (c) 2023 Blasius Erik Sibarani, Citra Anggreani
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References
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- Arens, Alvin A., Elder, Randal J. & Beasly, Mark S. (2006). Auditing dan Jasa Assurance. Jakarta: Erlangga.
- Aziz, T.I. (2015). Pengaruh Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi. Jurnal Nominal. 4(2), pp 31-44.
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- Bertens, K. (2013). Etika. Yogyakarta: Kanisisus.
- Chalmers, K., V. Naiker, & F. Navassi. (2012). Earnings Quality And Rule 10b-5 Securities Class Action Lawsuits. Journal of Accounting and Public Policy 31 (1): 22-43.
- Choi, S. (2006). Do the Merits Matter Less After the Private Securities Litigation Reform Act? Journal of Law, Economics, and Organization, 23 (3): 598-626.
- Dzakirin, M. Khairul. (2013). Orientasi Idealisme, Relativisme, Tingkat Pengetahuan, dan Gender: Pengaruhnya pada Persepsi Mahasiswa tentang Krisis Etika Akuntan Profesional. Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Vol. 2, No. 1, https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/803
- Elias, R.Z. (2010). The Relationship Between Accounting Student Love of Money and Their Ethical Perception. Managerial Auditing Journal, 2(3), https://doi.org/10.1108/02686901011026369
- Ernawatiningsih, N. P. L., & Pramesti, I. G. A. A. (2019). Persepsi Tentang Krisis Etika Akuntan Dan Faktor-Faktor Yang Mempengaruhinya. Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks, 8(1), 45-53.
- Esa, E., & A. R. Zahari. (2015). The Relationship Between Personal Traits and Accounting Students Perception on Ethics and Love of Money: Case of Malaysian Government-Linked University. Journal of Asian Business Strategy, 5 (8): 174-182.
- Ettredge, M., Y. Huang, & W. Zhang. (2016). Conservative Reporting and Securities Class Action Lawsuits. Accounting Horizons, 30 (1): 93–118.
- Fauzan. (2015). Pengaruh Religiusitas dan Ethical Climate Terhadap Ethical Behavior. Pengantar Etika Bisnis. Yogyakarta: Kanisius.
- Ghozali, I. (2016). Aplikasi analysis multivariate dengan program IBM SPSS 23 (viii). Semarang: Badan Penerbit Universitas Diponegoro.
- Grasmick, H.G., Kinsley, K., & Conhran, J.K. (1991). Denomination, Religiousity, and Compliance with the Law: A Study of Adults. Journal for The Scientific Study of Religion, Volume 30, No 1, pp 99-107
- Gunawan, Andi & Sukirman, Anna Sutrisna. (2018). Pengaruh Pendidikan Etika Dan Love Of Money Terhadap Persepsi Etis Mahasiswa Akuntansi. Prosiding Seminar Hasil Penelitian (SNP2M). pp : 126-130, from http://jurnal.poliupg.ac.id/
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- Leavy, Patricia. (2017). Research Design: Quantitative, Qualitative, Mixed Methods, Arts-Based, and Community-Based Participatory Research Approaches. New York: The Guilford Press.
- Mensah, C. & Gbettor, E. M. A. (2018). Religiosity and Students’ Examination Cheating: Evidence From Ghana. International Journal of Educational Management, Vol. 32 No. 6, pp. 1156-1172. https://doi.org/10.1108/IJEM-07-2017-0165
- Munawaroh, U. K., Maslichah, M., & Sudaryanti, D. (2020). Pengaruh Religiusitas, Status Sosial Ekonomi, Love Of Money Dan Gender Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Kasus di satu PTN dan dua PTS di Malang). Jurnal Ilmiah Riset Akuntansi, 9(10), pp 116-126.
- Permatasari, Y., & Anis Surayya, Z. (2018). S1 Accounting Extension Students: Love Of Money, Gender, Ethical Perception, And Religiosity. Asia-Pacific Journal of Accounting & Economics, 1–10. https://doi.org/10.1080/16081625.2019.1546972
- Pradanti, Noviani Rindar., & Prastiwi, Andri. (2014). Analisis Pengaruh Love Of Money Terhadap Persepsi Etis Mahasiswa Akuntansi. Diponegoro Journal Of Accounting. 3(3), https://ejournal3.undip.ac.id/index.php/accounting/article/download/6209/5995
- Prabowo, P. P., & Widanaputra, A. A. G. P. (2018). Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi, 23(1), 513-537, https://doi.org/10.24843/EJA.2018.v23.i01.p20
- Rahayuningsih, A., Heru, S., & Sri, H. (2016). Analisis Faktor Yang Memepengaruhi Mahasiswa Atas Sikap Tidak Etis Akuntan Dengan Love Of Money Sebagai Variabel Moderating. Jurnal Dinamika Ekonomi dan Bisnis. 13(2) https://ejournal.unisnu.ac.id/JDEB/article/download/518/837
- Robbins, S. P., Judge, T. A., & Breward, K. E. (2018). Essentials of Organizational Behavior. Canada: Pearson Canada.
- Singhapakdi, A. Vitell, SJ. Lee, DJ. Nisius, AM & Yu, GB. (2013). The Influence of Love of Money and Religiosity on Ethical Decision-making in Marketing. Journal of Business Ethics. 114: 183-191, ISSN: 01674544, https://doi.org/10.1007/s10551-012-1334-2
- Singh, J., Hanefah, M. M., & Kaur, K. (2018). Humanise Corporate Governors–Eradicating Accounting Fraud By Augmenting Ethical Sensitivity And Religiosity In Accounting Education. Journal of Governance and Integrity, 2(1), 36-48.
- Siregar, Sofyan. (2016). Statistika Deskriptif untuk Penelitian Dilengkapi Perhitungan Manual dan Aplikasi SPSS Versi 17. Jakarta: PT Raja Grafindo Persada.
- Sudibyo. (2010). Etika Profesi Akuntan.Yogyakarta: Pustaka Pelajar.
- Tang, T. L.-P. (2016). Theory of monetary intelligence: Money Attitudes-Religious Values, Making Money, Making Ethical Decisions, and Making The Grade. Journal of Business Ethics, 133(3), 583–603, https://doi.org/10.1007/s10551-014-2411-5
- Tang, T.L.P. (1992). The Meaning of Money Revisited. Journal of Organizational Behavior. Vol. 13, pp. 197-202, https://doi.org/10.1002/job.4030130209
- Tang, T.L.P. & Chiu, R.K.. (2003). Income Money Ethic, Pay, Satisfaction, Commitment, and Unethical Behaviour: Is the Love of Money The Root of Evil for Hongkong Employees?. Journal Business Ethic, Vol. 46, pp. 13-30.
- Tang, T.L.P., Kim, J.K., & Tang, D.S.H. (2000). Does Attitude Towards Money Moderate the Relationship Between Intrinsic Job Satisfaction and Voluntary Turnover ?, Human Relations, Vol. 53, No.2, pp 213-245, https://doi.org/10.1177/a010560
- Tang, T. L.-P., & H. Liu. (2012). Love of Money and Unethical Behavior Intention: Does an Authentic Supervisor’s Personal Integrity and Character (ASPIRE) Make a Difference? Journal of Business Ethics 107 (3): 295–312.
- Tang, T.L.P., Tang, D.S.H & Luna-Arocas, R. (2005). Money Profiles: The Love of Money, Attitudes, and Needs. Personnel Review. Vol. 34, No. 5, pp. 603-618, http://dx.doi.org/10.1108/00483480510612549
References
Abdullah, W. N., & Said, R. (2017). Religious, Educational Background and Corporate Crime Tolerance by Accounting Professionals. State-of-the-Art Theories and Empirical Evidence, 129-149. https://doi.org/10.1007/978-981-10-6926-0_8
Agoes, Sukrisno. (2017). Auditing Edisi 5. Jakarta: Salemba Empat.
Agoes, S. & Ardana, I. C. (2009). Etika Bisnis dan Profesi (tantangan membangun manusia seutuhnya). Jakarta: Salemba Empat.
Alleyne, P., & N. Persaud. (2012). Exploring Undergraduate Students’ Ethical Perceptions in Barbados: Differardanaences by Gender, Academic Major and Religiosity. Journal of International Education in Business, 5 (1): 5–21.
Arens, Alvin A., Elder, Randal J. & Beasly, Mark S. (2006). Auditing dan Jasa Assurance. Jakarta: Erlangga.
Aziz, T.I. (2015). Pengaruh Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi. Jurnal Nominal. 4(2), pp 31-44.
Basri. (2015). Pengaruh Gender, Religiusitas, dan Sikap Love of Money Pada Persepsi Etika Penggelapan pajak Mahasiswa Akuntansi. Jurnal Ilmiah Akuntansi dan Bisnis, Volume 10, No 1, pp 45-54, https://ojs.unud.ac.id/index.php/jiab/article/view/16818
Bertens, K. (2013). Etika. Yogyakarta: Kanisisus.
Chalmers, K., V. Naiker, & F. Navassi. (2012). Earnings Quality And Rule 10b-5 Securities Class Action Lawsuits. Journal of Accounting and Public Policy 31 (1): 22-43.
Choi, S. (2006). Do the Merits Matter Less After the Private Securities Litigation Reform Act? Journal of Law, Economics, and Organization, 23 (3): 598-626.
Dzakirin, M. Khairul. (2013). Orientasi Idealisme, Relativisme, Tingkat Pengetahuan, dan Gender: Pengaruhnya pada Persepsi Mahasiswa tentang Krisis Etika Akuntan Profesional. Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Vol. 2, No. 1, https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/803
Elias, R.Z. (2010). The Relationship Between Accounting Student Love of Money and Their Ethical Perception. Managerial Auditing Journal, 2(3), https://doi.org/10.1108/02686901011026369
Ernawatiningsih, N. P. L., & Pramesti, I. G. A. A. (2019). Persepsi Tentang Krisis Etika Akuntan Dan Faktor-Faktor Yang Mempengaruhinya. Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks, 8(1), 45-53.
Esa, E., & A. R. Zahari. (2015). The Relationship Between Personal Traits and Accounting Students Perception on Ethics and Love of Money: Case of Malaysian Government-Linked University. Journal of Asian Business Strategy, 5 (8): 174-182.
Ettredge, M., Y. Huang, & W. Zhang. (2016). Conservative Reporting and Securities Class Action Lawsuits. Accounting Horizons, 30 (1): 93–118.
Fauzan. (2015). Pengaruh Religiusitas dan Ethical Climate Terhadap Ethical Behavior. Pengantar Etika Bisnis. Yogyakarta: Kanisius.
Ghozali, I. (2016). Aplikasi analysis multivariate dengan program IBM SPSS 23 (viii). Semarang: Badan Penerbit Universitas Diponegoro.
Grasmick, H.G., Kinsley, K., & Conhran, J.K. (1991). Denomination, Religiousity, and Compliance with the Law: A Study of Adults. Journal for The Scientific Study of Religion, Volume 30, No 1, pp 99-107
Gunawan, Andi & Sukirman, Anna Sutrisna. (2018). Pengaruh Pendidikan Etika Dan Love Of Money Terhadap Persepsi Etis Mahasiswa Akuntansi. Prosiding Seminar Hasil Penelitian (SNP2M). pp : 126-130, from http://jurnal.poliupg.ac.id/
Hidayatullah, Amir., & Satini. (2019). Pengaruh Religiusitas Dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi. Jurnal Akuntansi Universitas Jember. 17(1), https://doi.org/10.19184/jauj.v17i1.9747
Leavy, Patricia. (2017). Research Design: Quantitative, Qualitative, Mixed Methods, Arts-Based, and Community-Based Participatory Research Approaches. New York: The Guilford Press.
Mensah, C. & Gbettor, E. M. A. (2018). Religiosity and Students’ Examination Cheating: Evidence From Ghana. International Journal of Educational Management, Vol. 32 No. 6, pp. 1156-1172. https://doi.org/10.1108/IJEM-07-2017-0165
Munawaroh, U. K., Maslichah, M., & Sudaryanti, D. (2020). Pengaruh Religiusitas, Status Sosial Ekonomi, Love Of Money Dan Gender Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Kasus di satu PTN dan dua PTS di Malang). Jurnal Ilmiah Riset Akuntansi, 9(10), pp 116-126.
Permatasari, Y., & Anis Surayya, Z. (2018). S1 Accounting Extension Students: Love Of Money, Gender, Ethical Perception, And Religiosity. Asia-Pacific Journal of Accounting & Economics, 1–10. https://doi.org/10.1080/16081625.2019.1546972
Pradanti, Noviani Rindar., & Prastiwi, Andri. (2014). Analisis Pengaruh Love Of Money Terhadap Persepsi Etis Mahasiswa Akuntansi. Diponegoro Journal Of Accounting. 3(3), https://ejournal3.undip.ac.id/index.php/accounting/article/download/6209/5995
Prabowo, P. P., & Widanaputra, A. A. G. P. (2018). Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi, 23(1), 513-537, https://doi.org/10.24843/EJA.2018.v23.i01.p20
Rahayuningsih, A., Heru, S., & Sri, H. (2016). Analisis Faktor Yang Memepengaruhi Mahasiswa Atas Sikap Tidak Etis Akuntan Dengan Love Of Money Sebagai Variabel Moderating. Jurnal Dinamika Ekonomi dan Bisnis. 13(2) https://ejournal.unisnu.ac.id/JDEB/article/download/518/837
Robbins, S. P., Judge, T. A., & Breward, K. E. (2018). Essentials of Organizational Behavior. Canada: Pearson Canada.
Singhapakdi, A. Vitell, SJ. Lee, DJ. Nisius, AM & Yu, GB. (2013). The Influence of Love of Money and Religiosity on Ethical Decision-making in Marketing. Journal of Business Ethics. 114: 183-191, ISSN: 01674544, https://doi.org/10.1007/s10551-012-1334-2
Singh, J., Hanefah, M. M., & Kaur, K. (2018). Humanise Corporate Governors–Eradicating Accounting Fraud By Augmenting Ethical Sensitivity And Religiosity In Accounting Education. Journal of Governance and Integrity, 2(1), 36-48.
Siregar, Sofyan. (2016). Statistika Deskriptif untuk Penelitian Dilengkapi Perhitungan Manual dan Aplikasi SPSS Versi 17. Jakarta: PT Raja Grafindo Persada.
Sudibyo. (2010). Etika Profesi Akuntan.Yogyakarta: Pustaka Pelajar.
Tang, T. L.-P. (2016). Theory of monetary intelligence: Money Attitudes-Religious Values, Making Money, Making Ethical Decisions, and Making The Grade. Journal of Business Ethics, 133(3), 583–603, https://doi.org/10.1007/s10551-014-2411-5
Tang, T.L.P. (1992). The Meaning of Money Revisited. Journal of Organizational Behavior. Vol. 13, pp. 197-202, https://doi.org/10.1002/job.4030130209
Tang, T.L.P. & Chiu, R.K.. (2003). Income Money Ethic, Pay, Satisfaction, Commitment, and Unethical Behaviour: Is the Love of Money The Root of Evil for Hongkong Employees?. Journal Business Ethic, Vol. 46, pp. 13-30.
Tang, T.L.P., Kim, J.K., & Tang, D.S.H. (2000). Does Attitude Towards Money Moderate the Relationship Between Intrinsic Job Satisfaction and Voluntary Turnover ?, Human Relations, Vol. 53, No.2, pp 213-245, https://doi.org/10.1177/a010560
Tang, T. L.-P., & H. Liu. (2012). Love of Money and Unethical Behavior Intention: Does an Authentic Supervisor’s Personal Integrity and Character (ASPIRE) Make a Difference? Journal of Business Ethics 107 (3): 295–312.
Tang, T.L.P., Tang, D.S.H & Luna-Arocas, R. (2005). Money Profiles: The Love of Money, Attitudes, and Needs. Personnel Review. Vol. 34, No. 5, pp. 603-618, http://dx.doi.org/10.1108/00483480510612549