Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi
This research aims to determine the influence of love of money, Machiavellianism on the ethical behavior of BPK auditors and the moderation of religiosity in the relationship between love of money and Machiavellianism on ethical behavior. The author uses SEM-PLS to analyze the relationship between v...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Purwokerto
2024-12-01
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| Series: | Kompartemen: Jurnal Ilmiah Akuntansi |
| Subjects: | |
| Online Access: | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/21727 |
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| author | Rahayu Istiqomah Tettet Fitrijanti Evita Puspitasari |
| author_facet | Rahayu Istiqomah Tettet Fitrijanti Evita Puspitasari |
| author_sort | Rahayu Istiqomah |
| collection | DOAJ |
| description | This research aims to determine the influence of love of money, Machiavellianism on the ethical behavior of BPK auditors and the moderation of religiosity in the relationship between love of money and Machiavellianism on ethical behavior. The author uses SEM-PLS to analyze the relationship between variables. The number of questionnaire answers from BPK-RI auditors that came in was 257 respondents. The research results show that love of money does not influence the ethical behavior of BPK auditors. Machiavellianism has been proven to have a negative and significant effect on ethical behavior. Love of money is proven to have a significant positive effect on the Machiavellianism of BPK employees, and through mediation Machiavellianism causes love of money to have a negative effect on ethical behavior. The religiosity of BPK auditors is able to weaken the influence of love of money on ethical behavior, but it is not proven to be able to weaken the influence of Machiavellianism on ethical behavior. |
| format | Article |
| id | doaj-art-f963ce9e0df84e35b8126bf55a1951c9 |
| institution | Kabale University |
| issn | 1693-1084 2579-8928 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Muhammadiyah Purwokerto |
| record_format | Article |
| series | Kompartemen: Jurnal Ilmiah Akuntansi |
| spelling | doaj-art-f963ce9e0df84e35b8126bf55a1951c92025-01-09T08:17:50ZengUniversitas Muhammadiyah PurwokertoKompartemen: Jurnal Ilmiah Akuntansi1693-10842579-89282024-12-0122218019710.30595/kompartemen.v22i2.217276505Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasiRahayu Istiqomah0Tettet Fitrijanti1Evita Puspitasari2<span class="fontstyle0">Universitas Padjadjaran</span>Universitas PadjadjaranUniversitas PadjadjaranThis research aims to determine the influence of love of money, Machiavellianism on the ethical behavior of BPK auditors and the moderation of religiosity in the relationship between love of money and Machiavellianism on ethical behavior. The author uses SEM-PLS to analyze the relationship between variables. The number of questionnaire answers from BPK-RI auditors that came in was 257 respondents. The research results show that love of money does not influence the ethical behavior of BPK auditors. Machiavellianism has been proven to have a negative and significant effect on ethical behavior. Love of money is proven to have a significant positive effect on the Machiavellianism of BPK employees, and through mediation Machiavellianism causes love of money to have a negative effect on ethical behavior. The religiosity of BPK auditors is able to weaken the influence of love of money on ethical behavior, but it is not proven to be able to weaken the influence of Machiavellianism on ethical behavior.https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/21727love of moneymachiavellianismethical behaviorreligiosityauditorbpk-ri |
| spellingShingle | Rahayu Istiqomah Tettet Fitrijanti Evita Puspitasari Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi Kompartemen: Jurnal Ilmiah Akuntansi love of money machiavellianism ethical behavior religiosity auditor bpk-ri |
| title | Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi |
| title_full | Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi |
| title_fullStr | Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi |
| title_full_unstemmed | Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi |
| title_short | Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi |
| title_sort | pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi |
| topic | love of money machiavellianism ethical behavior religiosity auditor bpk-ri |
| url | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/21727 |
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