ANALISIS PENGARUH PENGETAHUAN ETIKA, ISLAMIC VALUE, LOVE OF MONEY, JENIS KELAMIN TERHADAP PERSEPSI MAHASISWA AKUNTANSI DALAM MELAKUKAN PELANGGARAN KODE ETIK AKUNTAN.

Muhammad Azka Aulia, NIM.: 16840012 (2021) ANALISIS PENGARUH PENGETAHUAN ETIKA, ISLAMIC VALUE, LOVE OF MONEY, JENIS KELAMIN TERHADAP PERSEPSI MAHASISWA AKUNTANSI DALAM MELAKUKAN PELANGGARAN KODE ETIK AKUNTAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study examines whether accounting students who will face the world of work in the future will show ethical attitudes when associated with the theory of love of money. Understanding religion and gender into consideration whether to influence the ethical action or not. This research is a quantitative research. The data used are primary data from accounting students from all universities in DI Yogyakarta, totaling 21 universities. The data was taken through an online questionnaire with a regression model that was processed with SPSS 20 software. The results showed that ethical knowledge had an effect on ethical perception, meaning that the hypothesis was rejected. Islamic Value partially does not have a positive effect on Ethical Perception, so the proposed hypothesis is accepted. Love of Money partially has no positive effect on Ethical Perception, meaning that the proposed hypothesis is rejected. Gender partially has a negative effect on Ethical Perception, meaning that the hypothesis is accepted. Knowledge of Ethics, Gender have a significant effect on the dependent variable, namely Ethical Perception, which means that the hypothesis is accepted.

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