Abstract
Ethical behavior is related to self-control. A person who is able to control himself will not easily carry out unethical actions intentionally. Ethical violations committed by someone can also be based on a factor of money. Someone who to love with money will tend to do various ways to meet their needs, even though they deviate from ethical behavior. This study aimed at determine the effect of locus of control and love of money on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University. This study used a saturated sampling method, so that the number of samples obtained is 38 students. The analysis technique used in this research was multiple regression analysis. The results showed that locus of control had a positive effect on the ethical behavior of the accounting students of the Faculty of Business, Triatma Mulya University, while love of money had no effect on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University.
Highlights
The results showed that locus of control had a positive effect on the ethical behavior of the accounting students of the Faculty of Business, Triatma Mulya University, while love of money had no effect on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University
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Summary
Someone who to love with money will tend to do various ways to meet their needs, even though they deviate from ethical behavior. This study aimed at determine the effect of locus of control and love of money on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University. The results showed that locus of control had a positive effect on the ethical behavior of the accounting students of the Faculty of Business, Triatma Mulya University, while love of money had no effect on the ethical behavior of accounting students at the Faculty of Business, Triatma Mulya University. Perilaku etis berkaitan dengan pengendalian diri seseorang. Seseorang yang mampu mengendalikan diri tidak akanmudah melakukan perbuatan tidak etis dengan sengaja. Seseorang yang memiliki love of money yang tinggi akan cenderung melakukan berbagai cara untuk memenuhi kebutuhannya, meskipun menyimpang dari perilaku etis.Penelitian ini bertujuan untuk mengetahui pengaruh locus of control dan love of money terhadap perilaku etis mahasiswa akuntansi Fakultas Bisnis Universitas Triatma Mulya.Penelitian ini menggunakan metode sampling jenuh, sehingga diperoleh jumlah sampel sebanyak 38 mahasiswa.Teknik analisis yang digunakan adalah analisis regresi berganda.Hasil penelitian menunjukkan bahwa locus of control berpengaruh positif terhadap perilaku etis mahasiswa akuntansi Fakultas Bisnis Universitas Triatma Mulya, sedangkan love of money tidak berpengaruh terhadap perilaku etis mahasiswa akuntansi Fakultas Bisnis Universitas Triatma Mulya
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