PENGARUH SIFAT MACHIAVELLIAN DAN LOVE OF MONEY TERHADAP PERILAKU ETIS AUDITOR
Abstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik individu auditor berupa sifat machiavellian dan love of money terhadap perilaku etis auditor. Penelitian ini merupakan penelitian kuantitatif yang bersifat asosiatif. Penelitian dilakukan pada Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sulawesi Selatan di kota Makassar.Variabel independen dalam penelitian ini adalah sifat machiavellian dan love of money sedangkan untuk variabel dependen dalam penelitian ini adalah perilaku etis auditor. Sampel dalam penelitian ini diambil dengan menggunakan disebut purposive sampling. Metode pengumpulan data dalam penelitian ini yaitu menggunakan kuesioner yang disebar kepada auditor yang bekerja pada Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sulawesi Selatan di kota Makassar. Data yang diperoleh dianalisis dengan menggunakan teknik analisa regresi linear berganda.
Hasil penelitian ini menunjukkan bahwa sifat machiavellian dan love of money berpengaruh secara simultan dan signifikan terhadap perilaku etis. Sementara itu sifat machiavellian berpengaruh negatif dan signifikan terhadap perilaku etis auditor. Sedangkan love of money berpengaruh negatif dan tidak signifikan terhadap perilaku etis auditor.
Kata Kunci:Sifat Machiavellian, Love of Money, Perilaku Etis Auditor
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