PENGARUH MACHIAVELLIAN, LOVE OF MONEY DAN RELIGIUSITAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Riau Angkatan 2016 dan 2017)

Abstract

This study aims to examine the influence of machiavellian, love of money and religiosity on the ethical perceptions of accounting students. The population was the Accounting Students class of 2016 and 2017, Faculty of Economics, Riau University with the number of 427 people. The sample of study was 81 people using Slovin formula. Data were collected by using questionnaire method. Instrument testing is done by validity and reliability testing. Before data analysis, a data analysis prerequisite test was conducted which consisted of normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test hypotheses is by using multiple linear regression analysis techniques. The analysis shows that Machiavellian, love of money and religiosity have an effect on the ethical perceptions of accounting students.

Keywords: Machiavellian, Love of Money, Religiosity, Ethical Perceptions