ANALISIS PENGARUH JENIS KELAMIN DAN TINGKAT PENDIDIKAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING

Abstract

This research replicated from research paper that have been done by Elias (2010). This research had purposed to know how big the impact of gender and class grade to the accounting students ethical perception throught love of money as intervening variable. This research used purposive sampling to choosed the sample. The sample of this research are undergraduate accounting students, PPA and master of accounting students in University of Diponegoro. The number of samples that used were 142 respondens. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the smartPLS software. The result showed that gender have no relationship with accounting students love of money and their ethical perceptions. The result of this research also shows that the level of education have relationship with accounting students love of money and their ethical perceptions. The influence of a direct relationship between the level of education with accounting students ethical perception is greater than the effect on love of money. So the love of money cannot be said to be intervening variable.