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

Author

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

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

  • Ietje Nazaruddin & Sri Budhi Rezki & Yasya Rahmanda, 2018. "Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 424-436, April.
    • Handle: RePEc:pdc:jrnbeh:v:14:y:2018:i:2:p:424-436
    DOI: 10.15208/beh.2018.31
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    References listed on IDEAS

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    1. Scott Vitell & Megan Keith & Manisha Mathur, 2011. "Antecedents to the Justification of Norm Violating Behavior Among Business Practitioners," Journal of Business Ethics, Springer, vol. 101(1), pages 163-173, June.
    2. Beverley Jackling & Barry J. Cooper & Philomena Leung & Steven Dellaportas, 2007. "Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(9), pages 928-944, October.
    3. Rafik Z. Elias & Magdy Farag, 2010. "The relationship between accounting students' love of money and their ethical perception," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(3), pages 269-281, March.
    4. Scott Vitell, 2009. "The Role of Religiosity in Business and Consumer Ethics: A Review of the Literature," Journal of Business Ethics, Springer, vol. 90(2), pages 155-167, November.
    5. Ietje Nazaruddin, 2012. "Pengaruh Religiositas, Relativisme Dan Idealisme Terhadap Penalaran Moral Dan Perilaku Manajemen Laba," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 16(1), pages 15-32, Juni.
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    More about this item

    Keywords

    Accounting; ethical perception; love of money; religiosity;
    All these keywords.

    JEL classification:

    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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