Indonesian Journal of Islamic Studies
Vol 3 (2021): February
Islamic Economics

The Influence of Gender, Religiosity, and Intellectual Intelligence on Ethical Perceptions of Accounting Students with Love of Money on Ethical Perceptions of Accounting Students
Pengaruh Gender, Religiusitas, Dan Kecerdasan Intelektual Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Terhadap Persepsi Etis Mahasiswa Akuntansi


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  • Dwi Afifatul Riszqiya,
  • Eny Maryanti
Dwi Afifatul Riszqiya
Universitas Muhammadiyah Sidoarjo, Indonesia
Eny Maryanti
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijis.v3i0.1580
Published February 28, 2021
Keywords
  • Gender,
  • Kecerdasan Intelektual,
  • Love Of Money,
  • Persepsi Ets,
  • Religiusitas

Copyright (c) 2021 Dwi Afifatul Riszqiya, Eny Maryanti

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to determine whether gender, religiosity, and intellectual intelligence have an influence on ethical perceptions of accounting students through love of money as an intervening variable at Muhammadiyah University of Sidoarjo and STIE Perbanas Surabaya. This type of research is quantitative, and obtained a sample of 90 respondents. The test tool uses smartPLS 3.0. The results of the study are: there is no effect of gender on ethical perceptions, religiosity has no effect on ethical perceptions, intellectual intelligence has an influence but is negative on ethical perceptions, gender has no influence on love of money, religiosity, intellectual intelligence has an influence on love of money, love of money has a negative influence on ethical perceptions, love of money has not been able to intervene for gender, religiosity, and intellectual intelligence with ethical perceptions.

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