Analysis of Love of Money, Machiavellian on Ethical Knowledge and Ethical Perception of Accountant Behavior: Study on Accountant Behavior in Surakarta

Rina Ani Sapariyah; Yenni Khristiana; Yuliani Eka Putri Prabandari; T. Husain

doi:10.55927/jfbd.v4i2.214

Authors

Rina Ani Sapariyah Universitas Dharma AUB Surakarta
Yenni Khristiana Universitas Dharma AUB Surakarta
Yuliani Eka Putri Prabandari Universitas Dharma AUB Surakarta
T. Husain ISTEK Widuri, Jakarta

DOI:

https://doi.org/10.55927/jfbd.v4i2.214

Keywords:

Love of Money, Machiavellian, Ethical Knowledge, Ethical Perception of Accountant Behavior

Abstract

This study aims to analyze Love of Money and Machiavellian on the Ethical Perception of Accountant Behavior through Ethical Knowledge as an intervening variable. The sampling technique used was purposive sampling, and a sample of 100 respondents, calculated using the Slovin’ formula. This study used a questionnaire as a data collection method. Data analysis used to test the hypothesis was conducted by using the path analysis technique. This study obtained the results of the analysis that love of money had a positive and significant effect on ethical knowledge. Machiavellian had a negative but significant effect on ethical knowledge. This means that the ethical perception of accountant behavior is explained by love of money, Machiavellianism, and ethical knowledge by 70.9%, and the remaining 29.1% is explained by other variables outside the research model.

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