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Analisis Pengaruh Relegiusitas, Gender Dan Status Ekonomi Terhadap Persepsi Etis Mahasiswa Akuntansi Syariah Dengn Love Of Money Sebagai Variabel Intervening

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ABSTRACT

This study aims to examine the influence of the variables of religiosity, gender and
economic status on the variable love of money and ethical perceptions. In addition, this study
aims to analyze the indirect effect of the love of money variable on ethical perceptions among
Islamic accounting students.
This research method uses a survey method where the primary data is obtained from a
questionnaire. The population in this study were students of Islamic accounting at IAIN
Surakarta who had passed Islamic business ethics and behavioral accounting courses. The
number of samples used was 95 respondents. Data analysis in this study using PLS (Partial
Least Square).
The results of this study indicate that (1) Religiosity has a negative and significant
effect on the ethical perceptions of Islamic accounting students. (2) Gender has a positive and
significant effect on the ethical perceptions of Islamic accounting students. (3) Economic
status has a negative and insignificant effect on the ethical perceptions of Islamic accounting
students. (4) Religiosity has a negative and insignificant effect on love of money. (5) Gender
has a positive and significant effect on love of money. (6) Economic status has a negative and
significant effect on the ethical perceptions of Islamic accounting students. (7) Love of
money has a positive and significant effect on the ethical perceptions of Islamic accounting
students. (8) Religiosity does not affect the ethical perceptions of Islamic accounting students
through love of money as an intervening variable (9) Gender does not affect the ethical
perceptions of Islamic accounting students through love of money as an intervening variable
(10) Economic status has no effect on ethical perceptions of accounting students syariah
through love of money as an intervening variable.
Keywords: Religiosity, Gender, Economic Status, Ethical Perceptions, Sharia Accounting

Students

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 FAD a 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 152 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Fadlu Muhammad An'Imullah

Versi lain/terkait

Lampiran Berkas

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