Peran Love Of Money, Machiavellian, Narsisme, Dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi

This research aims to examine the influence of love of money, machiavellianism, narcissism, and religiosity on accounting students’ ethical perception. The data used primari data. The metode used is multiple linear regression analysis. The population in this study were accounting and sharia accounting student at universities in the Kartasura area, Sukoharjo, Central Java. The sample collection technique used in this research was cluster sampling and 191 sample data were obtained using the criteria of accounting students who had taken auditing courses. The result of this study shows that Machiavellianism variabel has a positive effect on accounting students’ perceptions of unethicality, because the statements used to build respondents’s perceptions use negative cases. Meanwhile, love of money, narcissism and religiosity have no effect on accounting students’ ethical perceptions. The contribution of this research further ecncourages the need to emphasize learning ethical values in every course, especially in the accounting study program to shape the ethical behavior of accounting students.