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The Influence of Love of Money, Personal Values, and Ethical Orientation On the Ethical Behavior of Accounting Students

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The primary aim of this study was to investigate the relationships between love of money, personal values, and ethical orientation on ethical behavior of accounting students in West Java, Indonesia. Employing quantitative methods, the research collected primary data by designed structured questionnaire distributed among the targeted population. This research involve 313 respondents through the Convenience Sampling. The subsequent data analysis was conducted by employing multiple regression analysis using IBM SPSS Statistics 25 software. The empirical findings gleaned from this study present compelling insights. Specifically, the results indicate that the love of money fails to prove any influence on ethical behavior among accounting students. In contrast, the evidence suggesting that personal values and an idealistic ethical orientation significantly and positively influence ethical behavior. These findings not only shed light on the complex interplay between personal values, ethical orientation, and ethical conduct among accounting students but also offer actionable insights for educators, policymakers, and stakeholders in the field. This study contributes to the ongoing discourse on ethics within the accounting profession and provides a foundation for the development of strategies aimed at fostering a culture of ethical integrity among future accounting professionals.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

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Penerbit

: ., 2025

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

1582-2559

Klasifikasi

NONE

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

Vol. 26, No. 206/ May 2025

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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