PENGARUH PENDIDIKAN ETIKA DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA AKUNTANSI

Abstract

The purpose of this study was to analyze the influence of ethics education and love of money on the perception of
accounting students in the preparation of financial statements. In addition, are there differences in perceptions between
accounting students who have not and who have taken business and professional ethics courses in preparing financial
statements. The target to be achieved in this study is to prove empirically the influence of ethics education and love of
money on the perception of accounting students in the preparation of financial statements. In addition, from the results of
the verification it is expected that both accounting students who have not and those who have taken business and
professional ethics courses have no different perceptions in the preparation of financial statements. The study population
was all accounting students of state universities and private universities with accounting majors. Sampling with
purposive sampling method and the sampling considerations selected are students who have not and have taken business
and professional ethics courses. The data collection method in this study was a questionnaire, after the data was collected
then analyzed with statistical calculations using SPSS. The analysis technique used is multiple regression with T Test and
different test. The results showed that there was no influence between the variables of ethics education and student
perceptions in the preparation of financial statements. Whereas in the second hypothesis shows there is no effect between
the love of money variable and the student's perception in the preparation of financial statements. The third hypothesis
shows that there are significant differences between the perceptions of students who have and students who have not
taken ethics education courses in the preparation of financial statements.