DUHEN, DUHEN (2016) PENGARUH ASPEK DEMOGRAFI DAN STATUS SOSIAL EKONOMI TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

his thesis entitled "The influence of demographics and socioeconomic status on the perception of ethical accounting students with a love of money as an intervening variable". The purpose of this study was to determine whether there is influence of demographic factors and socioeconomic status on the perception of ethical and love of money as an intervening variable and differences in the perception of ethical students of S1 and S2 students in Accounting Ethical perception is basically one's outlook in view of the accounting fraud that occurred. Ethical perception can describe ethical owned by a man who works as an accountant in performing the duties and responsibilities of his job. Ethical perception is influenced by demographic factors consist of age, gender, educational level, socioeconomic status and the love of money. The method used is quantitative method. The study design consists of design deksripitf, causal and comparative. Data collected by distributing a questionnaire with a total sample of 72 respondents from students S1 and S2 students in Accounting University of Sultan Ageng Tirtayasa. Data processing is performed by the statistical program Partial Least Square (PLS) which is supported by SPSS version 20 Based on the results of data processing, the known value of R Square perception Ethical (Variable Y) of 0676 showed that the total effect of variations in the intervening variables, namely the Love of Money (variable Z) is powerful because it is equal to 0.67. Considering the total effect of the Love of Money (variable Z) on the perception of ethical (Variable Y) is greater than the effect of latent variables of independently, ie Age (Variable X1), Gender (variable X2)Education Level (Variable X3) and Socio-Economic Status ( variable X4) to variable Love of Money by 0163 or in a weak category. Then the variable Love of Money can be regarded as an intervening variable. While the results of the t test, unknown gender and socioeconomic status influence the Love of Money partially. Variable Love of Money as an intervening variable also otherwise affect the ethical perception. As for the comparative hypothesis, known to be a significant difference between the perception of ethical students of S1 and S2 students in Accounting.

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