ANALYSIS OF THE INFLUENCE OF RELIGIUS AND ETHICAL BELIEF ON LOVE OF MONEY ATTITUDE TO ETHICAL DECISIONS AMONG ACCOUNTING DEPARTMENT STUDENTS

Abstract

This research aims to test whether there is an influence of religiosity and belief in ethics on views about love of money and ethical decision making among students majoring in Accounting. The type and source of data used in the research is primary data obtained directly using an online survey. The sampling method uses purposive sampling. The total research sample was 288 respondents. The data analysis technique used is structural equation modeling (SEM) with AMOS 22 and SPSS 22 software. The results of the research show that the level of religious belief and belief in ethical concepts has an important role in influencing views of love of money among students. Furthermore, views about the materiality of money have an important role in influencing the ethical decision making process. As a mediator, love of money has a role both directly and indirectly in influencing the relationship between religiosity and ethical beliefs on the ethical decision making process.