Ethical Perceptions Of Accounting Students: The Role Of The God Locus Of Control, Moral Disengagement, And Love Of Money

Amelia Oktrivina; Achmadi Achmadi; Hendryadi Hendryadi

doi:10.22219/jrak.v12i1.19877

Authors

Amelia Oktrivina Universitas Pancasila
Achmadi Achmadi Sekolah Tinggi Ilmu Ekonomi Tunas Nusantara, Jakarta
Hendryadi Hendryadi Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia

DOI:

https://doi.org/10.22219/jrak.v12i1.19877

Keywords:

Ethical Perceptions, Love of Money, Moral Disengagement, The God Locus of Control

Abstract

The present study attempts to examine the effect of the God locus of control on ethical perceptions of accounting students and then further explore the psychological mechanism underlying this effect. We established a mediation and moderation model based on social cognitive theory and locus of control theory in which moral disengagement as mediator and love of money as moderator on the God locus of control and ethical perceptions. This study involved 324 participants through a series of online questionnaires. The moderated mediation analysis using Hayes's Macro Process demonstrated that the God locus control was negatively associated with moral disengagement and positively related to ethical perception. Moral disengagement is negatively associated with ethical perception and partially mediates the relationship between the God locus of control and ethical perception. As expected, the love of money plays an essential role as a boundary condition in the relationship between the God locus of control and ethical perceptions, but not for moral disengagement and ethical perceptions relationship. This study is the first empirical evidence to explore the role of the God locus of control on moral disengagement and ethical perceptions.

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Author Biographies

Achmadi Achmadi, Sekolah Tinggi Ilmu Ekonomi Tunas Nusantara, Jakarta

Dr. Achmadi is senior lecturer at Sekolah Tinggi Ilmu Ekonomi Tunas Nusantara, Jakarta, Indonesia. His research interests include organizational behavior, strategic management, and marketing. Email: achmadi.stietn@gmail.com, ORCID: https://orcid.org/0000-0002-1417-332X

Hendryadi Hendryadi, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia

Hendryadi is a lecturer at Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta, Indonesia. He is a part of the reviewers in some scientific journals and is the author and co-author of research papers. He is Head of the Research Center at the Imperium Research Institute, Jakarta. His current research interests include Islamic work ethics, leadership, workplace incivility, and quantitative research methods. Email: hendry.basrah@gmail.com. ORCID: http://orcid.org/0000-0002-1579-8487

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