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PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI UNIVERSITAS BOSOWA

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PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA

AKUNTANSI UNIVERSITAS BOSOWA

Diajukan Oleh:

Cecilia Agustin Johan 4515013019

SKRIPSI

Untuk Memenuhi Salah Satu Persyaratan Guna Memperoleh Gelar

Sarjana Ekonomi

PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS BOSOWA

MAKASSAR

2019

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ABSTRAK

CECILIA AGUSTIN JOHAN. 2019. Skripsi. Pengaruh Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas Bosowa dibimbing oleh Dr. Muhtar, SE, MM, M. KES selaku pembimbing I dan Ibu Indrayani Nur, SE, M., Si selaku pembimbing II.

Penelitian ini bertujuan untuk : (1) Mengetahui pengaruh Love Of Money terhadap persepsi etis mahasiswa akuntansi, (2) Mengetahui pengaruh Machiavellanisme terhadap persepsi etis mahasiswa akuntansi, (3) Mengetahui pengaruh Love Of Money dan Machiavellanisme terhadap persepsi etis mahasiswa.

Objek penelitian adalah mahasiswa akuntansi Universitas Bosowa.

Penelitian ini adalah penelitian kuantitatif. Instrumenn penelitian adalah kuesioner dengan responden mahasiswa akuntansi Universitas Bosowa angkatan 2015, 2016, dan 2017. Untuk populasi penelitian yang digunakan yaitu sebanyak 352 orang dan yang menjadi sampel penelitian yaitu sebanyak 78 orang. Metode analisis data yang digunakan yaitu model analisis deskriptif dan model analisis regresi linear berganda.

Hasil penelitian menunjukkan bahwa (1) Love of Money berpengaruh negatif dan signifikan terhadap persepsi etis mahasiswa akuntansi (2) Machiavellian berpengaruh negatif dan signifikan terhadap persepsi etis mahasiswa akuntansi (3) Love of Money dan Machiavellian secara simultan berpengaruh negatif dan signifikan terhadap Persepsi Etis Mahasiswa Akuntansi Kata kunci : Love of Money, Machiavellian, Persepsi Etis.

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THE EFFECT OF LOVE OF MONEY AND MACHIAVELLIAN TO THE ETHIC PERCEPTION OF ACCOUNTING STUDENTS

BOSOWA UNIVERSITY

ABSTRACT

CECILIA AGUSTIN JOHAN. 2019. Thesis. The Effect Of Love Of Money And Machiavellian To The Ethic Perception Of Accounting Students Bosowa University guided by Mr Dr. Muhtar, SE, MM, M. KES as Supervisor and Mrs Indrayani Nur, SE, M., Si as Supervisor.

This study purpose to : (1) Know the effect of Love Of Money to the ethic perception of accounting students (2) Know the effect of Machiavellanisme to to the ethic perception of accounting students (3) Know the effect of Love Of Money and Machiavellanisme to the students ethic perception.

Objects of the research are accounting students of Bosowa University.

This research is quantitative research. The research instrument is a questionnaire with accounting students grade 2015, 2016, 2017 of Bosowa University as the respondents. The population of this research are 352 students and 78 students as the sample. This research use descriptive method and multiple linear regression analysis method.

The result of this research show that (1) Love Of Money has a negative and significant effect to the ethic perception of accounting student (2) Machiavellian has negative and significant effect to the ethic perception of accounting student (3) Love Money and Machiavellian simultaneously have a negative and significant effect to the ethic perception of accounting student.

Keywords: Love Of Money, Machiavellian, Ethic Perception.

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berkat dan kasih karunia-Nya sehingga penulis dapat menyelesaikan skripsi yang

berjudul “PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN

TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI

UNIVERSITAS BOSOWA” sebagai salah satu syarat untuk mendapatkan gelar Sarjana Ekonomi pada Jurusan Akuntansi Fakultas Ekonomi Universitas Bosowa.

Dalam penyelesaian skripsi ini, penulis tidak terlepas dari bantuan berbagai pihak baik itu berupa doa, bimbingan, dan motivasi selama melakukan penyusunan skripsi ini. Oleh karena itu, melalui kesempatan ini, penulis hendak menyampaikan ucapan terima kasih kepada:

1. Bapak Prof. Dr. Ir. Saleh Pallu, M.Eng selaku Rektor Universitas Bosowa.

2. Bapak Dr.H.A. Arifuddin Mane, SE.,M.Si.,SH.,MH selaku Dekan Fakultas Ekonomi Universitas Bosowa.

3. Bapak Dr. Firman Menne, SE.,M.Si.,Ak.,CA selaku Ketua Prodi Jurusan Akuntansi Fakultas Ekonomi Universitas Bosowa.

4. Bapak Dr. Muhtar, SE.,MM.,M.Kes selaku pembimbing I dan Ibu Indrayani Nur, S.Pd.,SE.,M.Si selaku pembimbing II yang telah membimbing penulis selama proses penyelesaian skripsi ini.

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5. Seluruh Dosen Universitas Bosowa terkhusus kepada Dosen Fakultas Ekonomi yang telah memberikan ilmu pengetahuan baik teori maupun praktik.

6. Seluruh staf Fakultas Ekonomi Universitas Bosowa yang telah banyak membantu dalam proses administrasi maupun proses penyelesaian skripsi ini.

7. Keluarga tercinta terutama kedua orang tua, Bapak Abdi Johan dan Ibu Penina serta Adik Josua Johan atas doa, kasih sayang, bimbingan, motivasi, dan segala hal yang telah diberikan selama ini.

8. Indrawan Zainuddin yang selalu sabar mengajari, mengarahkan, memberikan semangat, doa, saran, motivasi, dan lainnya dalam penyelesaian skripsi ini.

9. Teman dekat saya dari awal masuk kuliah sampai sekarang Dahniar, Jumriani, Siti Nurhalima Fitri Agustini dan Putri Andira Nurdin yang telah memberikan semangat, doa, dan telah membantu dalam penyelesaian skripsi ini.

10. Sahabat-sahabat SMA Agrianty Rantelino, Christin Florencia, Desrita Ayu Tangdialla’, Gabriella Panggalo, Josepin Patayanan Konda, Lijuntri Patuli, Priskha Widiastuti, Reinaldy Redy Samben, dan Yosefa Flaviana Z. Dewi atas dukungan doa dan semangat dalam penyelesaian skripsi ini.

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DAFTAR ISI

HALAMAN JUDUL ... i

HALAMAN PENGESAHAN ... ii

PERNYATAAN KEORISINILAN ... iii

ABSTRAK ... iv

KATA PENGANTAR ... vi

DAFTAR ISI ... ix

DAFTAR TABEL ... xii

DAFTAR GAMBAR . ...xiii

BAB I PENDAHULUAN ... 1

1.1 Latar Belakang ... 1

1.2 Rumusan Masalah ... 6

1.3 Tujuan Penelitian ... 7

1.4 Manfaat Penelitian ... 7

BAB II TINJAUAN PUSTAKA ... 9

2.1 Kerangka Teori . ... 9

2.1.1 Persepsi Etis ... 9

2.1.2 Love Of Money ... 13

2.1.3 Machiavellian... 16

2.2 Penelitian Terdahulu ... 19

2.3 Kerangka Pikir .. ... 23

2.4 Hipotesis Penelitian ... 24

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3.3 Jenis dan Sumber Data ... 26

3.3.1 Jenis Data ... 26

3.3.2 Sumber Data ... 26

3.4 Populasi dan Sampel ... 27

3.4.1 Populasi ... 27

3.4.2 Sampel ... 27

3.5 Instrumen Penelitian ... 28

3.6 Metode Analisis ... 30

3.6.1 Uji Kualitas Data ... 30

3.6.2 Uji Asumsi Klasik ... 31

3.6.3 Uji Hipotesis ... 33

3.7 Definisi Operasional ... 35

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ... 37

4.1 Gambaran Umum Universitas Bosowa ... 37

4.1.1 Sejarah Singkat Universitas Bosowa ... 37

4.1.2 Visi dan Misi ... 40

4.1.3 Tujuan ... 41

4.2 Deskripsi Data ... 41

4.2.1 Karakteristik Responden ... 41

4.3 Analisis Data ... 43

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4.3.1 Hasil Uji Statistik Deskriptif ... 43

4.3.2 Hasil Uji Kualitas Data ... 48

4.3.3 Uji Asumsi Klasik ... 53

4.3.4 Uji Hipotesis ... 57

4.4 Pembahasan ... 60

4.4.1 Pengaruh Love Of Money terhadap Persepsi Etis Mahasiswa Akuntansi ... 61

4.4.2 Pengaruh Machiavellian terhadap Persepsi Etis Mahasiswa Akuntansi ... 62

4.4.3 Pengaruh Love Of Money dan Machiavellian terhadap Persepsi Etis Mahasiswa Akuntansi ... 63

BAB V PENUTUP ... ... 64

5.1 Kesimpulan ... 64

5.2 Saran ... 65 DAFTAR PUSTAKA

LAMPIRAN

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Tabel 4.2 Karakteristik Responden Berdasarkan Usia ...38

Tabel 4.3 Karakteristik Responden Berdasarkan Angkatan ...38

Tabel 4.4 Deskripsi Item Pernyataan Variabel Love Of Money ...39

Tabel 4.5 Deskripsi Item Pernyataan Variabel Machiavellian...41

Tabel 4.6 Deskripsi Item Pernyataan Variabel Persepsi Etis ...43

Tabel 4.7 Uji Validitas Data ...44

Tabel 4.8 Uji Reliabiltas Data ...48

Tabel 4.9 Uji Multikolinearitas ...51

Tabel 4.10 Uji Koefisien Determinasi ...53

Tabel 4.11 Hasil Uji T ...54

Tabel 4.12 Hasil Uji F ...56

DAFTAR GAMBAR

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Gambar 2.1 Kerangka Pikir ... 23 Gambar 4.1 Hasil Uji Normalitas ... 50 Gambar 4.2 Hasil Uji Heterokedastisitas ... 52

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Gambar

Gambar 2.1  Kerangka Pikir .......................................................................

Referensi

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