Perilaku Etis Mahasiswa Akuntansi Ditinjau Dari Locus of Control dan Love of Money

DOI: https://doi.org/10.21070/jas.v3i2.2468

Author (s)


(1) * Ni Nyoman Sri Rahayu Trisna Dewi   (Fakultas Bisnis Universitas Triatma Mulya)  
        Indonesia
(*) Corresponding Author

Abstract


Ethical behavior is related to self-control. A person who is able to control himself will not
easily carry out unethical actions intentionally. Ethical violations committed by someone
can also be based on a factor of money. Someone who to love with money will tend to do
various ways to meet their needs, even though they deviate from ethical behavior. This
study aimed at determine the effect of locus of control and love of money on the ethical
behavior of accounting students at the Faculty of Business, Triatma Mulya University. This
study used a saturated sampling method, so that the number of samples obtained is 38
students. The analysis technique used in this research was multiple regression analysis.
The results showed that locus of control had a positive effect on the ethical behavior of
the accounting students of the Faculty of Business, Triatma Mulya University, while love
of money had no effect on the ethical behavior of accounting students at the Faculty of
Business, Triatma Mulya University.



Keywords

Locus of Control; Love of Money; Ethical Behavior



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