Apakah Religiusitas Dan Ideologi Etis Benar-Benar Penting? Sebuah Perspektif Dari Hubungan Antara Love Of Money Dan Perilaku Tidak Etis Para Akuntan
DOI:
https://doi.org/10.29303/risma.v6i2.3208Keywords:
Religiosity, Ethics, Love of money, AccountantAbstract
Financial statements are a crucial element of an accountant's preparation. However, accountants often engage in unethical behavior toward financial statements, one of which is based on a love of money. This study aims to determine the moderating impact of ethical ideology and religiosity on the relationship between love of money and unethical behavior. This is a quantitative study using a questionnaire as the data collection technique. Data processing with a total of 205 respondents revealed a significant impact of love of money on the tendency for unethical behavior in accountants. This implies that one of the root causes of unethical behavior in accountants is an excessive love of money. This study also provides empirical evidence that intrinsic religiosity can weaken the impact of love of money on unethical behavior, while extrinsic religiosity does not. This implies that the deeper and more internalized a person's religiosity, the lower the impact of love of money on the tendency for unethical behavior.
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Tariq, S., Alvi, T. H., Saeed, M., Qammar, A., & Wang, Y. (2024). Good/bad apples and good barrels: the interactive effect of religiosity and ethics institutionalization on ethical decision-making. Current Psychology 2024 43:39, 43(39), 30842–30855. https://doi.org/10.1007/S12144-024-06648-4
Vem, L. J., Cheah, J. H., Ng, S. I., & Ho, J. A. (2023). Unethical pro-organizational behavior: how employee ethical ideology and unethical organizational culture contribute. International Journal of Manpower, 44(4), 577–598. https://doi.org/10.1108/IJM-11-2021-0635
Allport, G. W., & Ross, J. M. (1967). Personal religious orientation and prejudice. Journal of Personality and Social Psychology, 5(4), 432–443. https://doi.org/10.1037/H0021212
Anderson, J. C., Kellogg, J. L., & Gerbing, D. W. (1988). Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach. In Psychological Bulletin (Vol. 103, Number 3).
Anriani, H. B., Sari, H., Junaidi, J., & Hamka, H. (2022). Investigating the relationship between moral and ethical: Does extrinsic and intrinsic religiosity improve people’s mental health? FWU Journal of Social Sciences, 16(3), 52–67. https://doi.org/10.51709/19951272/Fall2022/4
Arli, D., & Leo, C. (2017). Why do good people do bad things? The effect of ethical ideology, guilt proneness, and self-control on consumer ethics. Asia Pacific Journal of Marketing and Logistics, 29(5), 1055–1078. https://doi.org/10.1108/APJML-11-2016-0218
Beit-Hallahmi, B. (2014). Psychological perspectives on religion and religiosity. Psychological Perspectives on Religion and Religiosity, 1–316. https://doi.org/10.4324/9781315749846
ÇavuÅŸoÄÂÂÂÂÂlu, S., DemiraÄŸ, B., Durmaz, Y., & TutuÅŸ, G. (2023). Effects of intrinsic and extrinsic religiosity on value-expressive and social-adjustive attitude functions towards product. Journal of Islamic Marketing, 14(2), 586–606. https://doi.org/10.1108/JIMA-02-2021-0045
Cengiz, H. (n.d.). The Relationship Between Love of Money and Unethical Pro-organizational Behavior: The Moderating Role of Moral Identity *. Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty, 12(4), 1467–1492. https://doi.org/10.30798/makuiibf.1663167
Cengiz, H. (2025). The Relationship Between Love of Money and Unethical Pro-organizational Behavior: The Moderating Role of Moral Identity. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 12(4), 1467–1492. https://doi.org/10.30798/makuiibf.1663167
Efran, & Ethika. (2020). Pengaruh Idealisme, Relativisme, Gender danTingkat Pengetahuan Terhadap Persepsi Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan. Jurnal Kajian Akuntansi Dan Auditing, 15, 25–38.
Forsyth, D. R. (1981). Moral Judgment. Personality and Social Psychology Bulletin, 7(2), 218–223. https://doi.org/10.1177/014616728172006
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). MULTIVARIATE DATA ANALYSIS EIGHTH EDITION. www.cengage.com/highered
Istiqomah, R., Fitrijanti, T., & Puspitasari, E. (2024). Pengaruh love of money dan machiavellianisme terhadap perilaku etis auditor dengan religiusitas sebagai pemoderasi (Vol. 22, Number 2). http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Kase, M. S., & Lily Babulu, N. (2023). The Effect of Love of Money and Intrinsic Religiosity on the Tendency of Village Fund Accounting Fraud. In International Journal of Science and Society (Vol. 5). http://ijsoc.goacademica.com
McDaniel, S. W., & Burnett, J. J. (1990). Consumer religiosity and retail store evaluative criteria. Journal of the Academy of Marketing Science 1990 18:2, 18(2), 101–112. https://doi.org/10.1007/BF02726426
Singhapakdi, A., Vitell, S. J., Lee, D. J., Nisius, A. M., & Yu, G. B. (2012). The Influence of Love of Money and Religiosity on Ethical Decision-Making in Marketing. Journal of Business Ethics 2012 114:1, 114(1), 183–191. https://doi.org/10.1007/S10551-012-1334-2
Tang, T. L. P., Chen, Y. J., & Sutarso, T. (2008). Bad apples in bad (business) barrels: The love of money, machiavellianism, risk tolerance, and unethical behavior. Management Decision, 46(2), 243–263. https://doi.org/10.1108/00251740810854140
Tang, T. L. P., & Chiu, R. K. K. (2024). Is the love of money the root of all evils? Income, the love of money, pay satisfaction, commitment, and unethical intentions among Hong Kong professionals. Monetary Wisdom: Monetary Aspirations Impact Decision-Making, 149–164. https://doi.org/10.1016/B978-0-443-15453-9.00013-9
Tang, T. L. P., & Tang, T. L. N. (2010). Finding the Lost Sheep: A Panel Study of Business Students’ Intrinsic Religiosity, Machiavellianism, and Unethical Behavior Intentions. ETHICS & BEHAVIOR, 20(5), 352–379. https://doi.org/10.1080/10508422.2010.491763
Tang, T. L.-P. (2023). Monetary Wisdom: The Love of Money, ASPIRE, and Unethical Behavioral Intention. Encyclopedia of Business and Professional Ethics, 1359–1367. https://doi.org/10.1007/978-3-030-22767-8_1252
Tariq, S., Alvi, T. H., Saeed, M., Qammar, A., & Wang, Y. (2024). Good/bad apples and good barrels: the interactive effect of religiosity and ethics institutionalization on ethical decision-making. Current Psychology 2024 43:39, 43(39), 30842–30855. https://doi.org/10.1007/S12144-024-06648-4
Vem, L. J., Cheah, J. H., Ng, S. I., & Ho, J. A. (2023). Unethical pro-organizational behavior: how employee ethical ideology and unethical organizational culture contribute. International Journal of Manpower, 44(4), 577–598. https://doi.org/10.1108/IJM-11-2021-0635
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2026-06-15
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Hanani, T., Sukma, P., Rizki, N., Agustiningsih, W., & Priyambodo, V. K. (2026). Apakah Religiusitas Dan Ideologi Etis Benar-Benar Penting? Sebuah Perspektif Dari Hubungan Antara Love Of Money Dan Perilaku Tidak Etis Para Akuntan. Jurnal Riset Mahasiswa Akuntansi, 6(2), 356–366. https://doi.org/10.29303/risma.v6i2.3208
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Copyright (c) 2026 Tri Hanani, Paradisa Sukma, Novia Rizki, Wulandari Agustiningsih, Victoria Kusumaningtyas Priyambodo
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