Moderating Effect of Gender and Religiosity on the Relationship between Love of Money and Ethical Perception of Accounting Students in Indonesia and Taiwan
Daftar Isi:
- This study aims to examine whether there is an influence of love of money on ethical perceptions of accounting students in Indonesia and Taiwan and whether gender and religiosity moderate the relationship between love of money on ethical perceptions. Samples were taken using probability sampling techniques in accounting students in Indonesia (Soegijapranata University) and in Taiwan (Providence University). The results of the influence test show that love of money has a significant and negative effect on the ethical perceptions of accounting students in Indonesia and Taiwan in making decisions. The lower the love of money, the higher the ethical perception. Gender moderates the relationship between love of money on ethical perceptions of accounting students in Taiwan but not in Indonesia. Religiosity moderates the relationship between love of money on ethical perceptions of accounting students in Indonesia, but not in Taiwan. This research is interesting because it is conducted across countries, namely Indonesia and Taiwan, which of course have different cultures.