Career Level, Gender Bias, and Fraud on Ethical Perceptions of Accountant with Love of Money as Moderating

Putra, I Gede Krisna Andika and Darmayasa, I Nyoman and Karma, I Gede Made (2022) Career Level, Gender Bias, and Fraud on Ethical Perceptions of Accountant with Love of Money as Moderating. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine whether or not career paths, gender bias, and fraud have an on accountants' ethical perceptions and the nature of the love of money as a moderating variable. This research is a type of quantitative research using the results of a questionnaire by providing demographics such as name, gender, age, and job position. Research respondents were selected by purposive sampling. Instrument testing is done through validity tests, as well as a reliability test. To test the hypothesis using a simple linear regression model and Moderated Regression Analysis (MRA) and the analytical tool used in this study is the SPSS version 26 program. The results of the study explain that career path has a significant positive effect on the ethical perception of accountants. Gender bias has a significant positive effect on the ethical perception of accountants. Fraud has a significant positive effect on the ethical perception of accountants. Love of money is a moderator that strengthens the relationship between career paths and ethical perceptions. Love of money is a moderator that strengthens the relationship between gender bias and ethical perceptions. Love of money is a moderator that strengthens the relationship between fraud and ethical perceptions. This research contributes practically to describing how current ethical perceptions of accountants are influenced by accountants' careers, views of equality, and the nature of fraud, as well as the effect of love for money that strengthens these relationships. Keywords: ethical perceptions of accountants, career paths, gender bias, fraud, love of money

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