Main Article Content
Abstract
This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.
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References
- Ajzen, I. (1991). The Theory of Planned Behavior Organizational Behavior and Human Decision Processes. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
- Artani, K. T. B., & Wetra, I. W. (2017). Pengaruh academic self efficacy dan fraud diamond terhadap perilaku kecurangan akademik mahasiswa akuntansi di Bali. Jurnal Riset Akuntansi, 7(2), 123–132.
- Bandura, A. (1997). Self-Efficacy: The Exercise of Control. W. H. Freeman and Company.
- Bertens, K. (2013). Etika. Kanisius.
- Byrne, M., Flood, B., & Griffin, J. (2014). Measuring the academic self-efficacy of first-year accounting students. Accounting Education, 23(5), 407–423.
- Comunale, C. L., Sexton, T. R., & Gara, S. C. (2006). Professional ethical crises: A case study of accounting majors. Managerial Auditing Journal, 21(6), 636–656.
- Cressey, D. R. (1950). The criminal violation of financial trust. American Sociological Review, 15(6), 738–743.
- Elias, R. Z., & Farag, M. (2010). The relationship between accounting students’ love of money and their ethical perception. Managerial Auditing Journal, 25(3), 269–281.
- Hamdani, R., Laksmi, A. C., & Hardinto, W. (2021). Learning methods for accounting students: explore the effectiveness of traditional learning and laptop-based active learning. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 7(1), 62-70.
- Hamdani, R., Rahimah, I., & Hafiz, M. S. (2020). Exploring the professionalism and dysfunctional behavior of public accountants on audit quality. Review of Integrative Business and Economics Research, 9(3), 9–19.
- Honicke, T., & Broadbent, J. (2016). The influence of academic self-efficacy on academic performance: A systematic review. Educational Research Review, 17, 63–84.
- Jones, G. E., & Kavanagh, M. J. (1996). An experimental examination of the effects of individual and situational factors on unethical behavioral intentions in the workplace. Journal of Business Ethics Volume, 15, 511–523.
- Low, M., Davey, H., & Hooper, K. (2008). Accounting scandals, ethical dilemmas and educational challenges. Critical Perspectives on Accounting, 19(2), 222–254.
- Mintchik, N. M., & Farmer, T. A. (2009). Associations between epistemological beliefs and moral reasoning: Evidence from accounting. Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting, 48(2), 259–275.
- Owusu, G. M. Y., Bekoe, R. A., Effah, N. A. A., & Otchere, O. A. S. (2021). Gauging the ethical sensitivity of accounting students: the effect of money attitudes. Society and Business Review, 16(4), 616–632.
- Panduwinasari, E., Eltivia, N., Ekasari, K., & Wahyuni, H. (2020). Persepsi (tidak) etis mahasiswa: Pengaruh love of money dan machiavellian. Media Mahardhika, 18(2), 255–265.
- Prabowo, H. Y., Sriyana, J., & Syamsudin, M. (2018). Forgetting corruption: Unlearning the knowledge of corruption in the Indonesian public sector. Journal of Financial Crime, 25(1), 28–56. https://doi.org/10.1108/JFC-07-2016-0048
- Prabowo, P. P., & Widanaputra, A. A. G. P. (2018). Pengaruh love of money, machiavellian dan idealisme pada persepsi etis mahasiswa akuntansi. E-Jurnal Akuntansi, 23(1), 513–537.
- Robbins, S. P., & Judge, T. A. (2015). Organizational Behavior. Pearson.
- Shafer, W. E., & Simmons, and R. S. (2008). Social responsibility, machiavellianism and tax avoidance : a study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 21(5), 695–720.
- Sumiyantini, N. K., Sinarwati, N. K., & Atmadja, A. T. (2017). Persepsi mahasiswa jurusan akuntansi mengenai idealisme, relativisme, dan tingkat pengetahuan pada perilaku tidak etis akuntan (studi pada mahasiswa jurusan akuntansi Universitas Pendidikan Ganesha). Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 7(2).
- Tang, T. L.-P., & Chiu, R. K. (2003). Income, money ethic, pay satisfaction, commitment, and unethical behavior: Is the love of money the root of evil for Hong Kong employees? Journal of Business Ethics, 46, 13–30.
- Torres, J. B., & Solberg, V. S. (2001). Role of Self-Efficacy, Stress, Social Integration, and Family Support in Latino College Student Persistence and Health. Journal of Vocational Behavior, 59(1), 53–63.
- Wilopo, R. (2020). Etika Profesi Akuntan : kasus-kasus di Indonesia. STIE Perbanas Press.
- Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. The CPA Journal, 74(12), 38–42.
References
Ajzen, I. (1991). The Theory of Planned Behavior Organizational Behavior and Human Decision Processes. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Artani, K. T. B., & Wetra, I. W. (2017). Pengaruh academic self efficacy dan fraud diamond terhadap perilaku kecurangan akademik mahasiswa akuntansi di Bali. Jurnal Riset Akuntansi, 7(2), 123–132.
Bandura, A. (1997). Self-Efficacy: The Exercise of Control. W. H. Freeman and Company.
Bertens, K. (2013). Etika. Kanisius.
Byrne, M., Flood, B., & Griffin, J. (2014). Measuring the academic self-efficacy of first-year accounting students. Accounting Education, 23(5), 407–423.
Comunale, C. L., Sexton, T. R., & Gara, S. C. (2006). Professional ethical crises: A case study of accounting majors. Managerial Auditing Journal, 21(6), 636–656.
Cressey, D. R. (1950). The criminal violation of financial trust. American Sociological Review, 15(6), 738–743.
Elias, R. Z., & Farag, M. (2010). The relationship between accounting students’ love of money and their ethical perception. Managerial Auditing Journal, 25(3), 269–281.
Hamdani, R., Laksmi, A. C., & Hardinto, W. (2021). Learning methods for accounting students: explore the effectiveness of traditional learning and laptop-based active learning. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 7(1), 62-70.
Hamdani, R., Rahimah, I., & Hafiz, M. S. (2020). Exploring the professionalism and dysfunctional behavior of public accountants on audit quality. Review of Integrative Business and Economics Research, 9(3), 9–19.
Honicke, T., & Broadbent, J. (2016). The influence of academic self-efficacy on academic performance: A systematic review. Educational Research Review, 17, 63–84.
Jones, G. E., & Kavanagh, M. J. (1996). An experimental examination of the effects of individual and situational factors on unethical behavioral intentions in the workplace. Journal of Business Ethics Volume, 15, 511–523.
Low, M., Davey, H., & Hooper, K. (2008). Accounting scandals, ethical dilemmas and educational challenges. Critical Perspectives on Accounting, 19(2), 222–254.
Mintchik, N. M., & Farmer, T. A. (2009). Associations between epistemological beliefs and moral reasoning: Evidence from accounting. Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting, 48(2), 259–275.
Owusu, G. M. Y., Bekoe, R. A., Effah, N. A. A., & Otchere, O. A. S. (2021). Gauging the ethical sensitivity of accounting students: the effect of money attitudes. Society and Business Review, 16(4), 616–632.
Panduwinasari, E., Eltivia, N., Ekasari, K., & Wahyuni, H. (2020). Persepsi (tidak) etis mahasiswa: Pengaruh love of money dan machiavellian. Media Mahardhika, 18(2), 255–265.
Prabowo, H. Y., Sriyana, J., & Syamsudin, M. (2018). Forgetting corruption: Unlearning the knowledge of corruption in the Indonesian public sector. Journal of Financial Crime, 25(1), 28–56. https://doi.org/10.1108/JFC-07-2016-0048
Prabowo, P. P., & Widanaputra, A. A. G. P. (2018). Pengaruh love of money, machiavellian dan idealisme pada persepsi etis mahasiswa akuntansi. E-Jurnal Akuntansi, 23(1), 513–537.
Robbins, S. P., & Judge, T. A. (2015). Organizational Behavior. Pearson.
Shafer, W. E., & Simmons, and R. S. (2008). Social responsibility, machiavellianism and tax avoidance : a study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 21(5), 695–720.
Sumiyantini, N. K., Sinarwati, N. K., & Atmadja, A. T. (2017). Persepsi mahasiswa jurusan akuntansi mengenai idealisme, relativisme, dan tingkat pengetahuan pada perilaku tidak etis akuntan (studi pada mahasiswa jurusan akuntansi Universitas Pendidikan Ganesha). Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 7(2).
Tang, T. L.-P., & Chiu, R. K. (2003). Income, money ethic, pay satisfaction, commitment, and unethical behavior: Is the love of money the root of evil for Hong Kong employees? Journal of Business Ethics, 46, 13–30.
Torres, J. B., & Solberg, V. S. (2001). Role of Self-Efficacy, Stress, Social Integration, and Family Support in Latino College Student Persistence and Health. Journal of Vocational Behavior, 59(1), 53–63.
Wilopo, R. (2020). Etika Profesi Akuntan : kasus-kasus di Indonesia. STIE Perbanas Press.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. The CPA Journal, 74(12), 38–42.