Proceedings of the 1st International Conference on Emerging Media, and Social Science, ICEMSS 2018, 7-8 December 2018, Banyuwangi, Indonesia

Research Article

Love of Money, Machiavellian Characteristics, and Ethical Decision Making of Accounting Students

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  • @INPROCEEDINGS{10.4108/eai.7-12-2018.2281813,
        author={Sigit Hermawan and Dewi Maskuta and Sarwenda Biduri and Niko Fediyanto},
        title={Love of Money, Machiavellian Characteristics, and Ethical Decision Making of Accounting Students},
        proceedings={Proceedings of the 1st International Conference on Emerging Media, and Social Science, ICEMSS 2018, 7-8 December 2018, Banyuwangi, Indonesia},
        publisher={EAI},
        proceedings_a={ICEMSS},
        year={2019},
        month={3},
        keywords={love of money ethical considerations the nature of machiavellian questionable actions ethical decision making gender},
        doi={10.4108/eai.7-12-2018.2281813}
    }
    
  • Sigit Hermawan
    Dewi Maskuta
    Sarwenda Biduri
    Niko Fediyanto
    Year: 2019
    Love of Money, Machiavellian Characteristics, and Ethical Decision Making of Accounting Students
    ICEMSS
    EAI
    DOI: 10.4108/eai.7-12-2018.2281813
Sigit Hermawan1,*, Dewi Maskuta1, Sarwenda Biduri1, Niko Fediyanto1
  • 1: Universitas Muhammadiyah Sidoarjo
*Contact email: sigithermawan@umsida.ac.id

Abstract

The purpose of this study is to find out about the influence of love of money, ethical considerations, the nature of machiavellian, questionable actions toward the ethical decision making of accounting students in university with gender variable as moderators. The sample of this study includes 179 accounting graduate students consisting of 124 students UNAIR, 29 students of STIESIA, and 26 students UPN Surabaya. The data is obtained through random sampling method. The analyzer uses Partial Least Square (PLS). The result of this study explain that gender cannot be considered as a moderating variable on the influence variable of Love of Money, ethical considerations and questionable actions toward the ethical decisions making of accounting students university. However, gender can be a moderating variable for the influence the nature of machiavellian toward the ethical decision making of accounting students university. In addition, love of money, ethical considerations, nature of machiavellian, questionable actions have a positive effects on the ethical decisions making of accounting students university.