LOVE OF MONEY, MACHIAVELLIAN CHARACTERISTICS, AND ETHICAL DECISION MAKING OF ACCOUNTING STUDENTS SIGIT HERMAWAN, DEWI MASKUTA, SARWENDA BIDURI, NIKO FEDIYANTO
UNIVERSITAS MUHAMMADIYAH SIDOARJO
Abstract
The purposive of this study is to find out about the influence of love of money, ethical considerations, the nature of machiavellian, questionable actions toward the ethical decision making of accounting students of University with gender variable as moderators. The samples of this study are 179 accounting students magister of university, with details of 124 magister students university of UNAIR, 29 magister students university of STIESIA, and 26 magister students university of UPN Surabaya. The data is obtained by sampling random method. The analyzer uses Partial Least Square (PLS).The result of this study explain that gender can not be a moderating variable on the influence variable of Love of Money, ethical considerations and questionable actions toward the ethical decisions making of accounting students university. While, gender can be a moderating variable for the influence the nature of machiavellian toward the ethical decision making of accounting students university. In addition, love of money, ethical considerations, nature of machiavellian, questionable actions have a positive effects on the ethical decisions making of accounting students university.
Keywords: love of money, ethical considerations, the nature of Machiavellian, questionable actions, ethical decision making, gender
