THE INFLUENCES OF LOVE OF MONEY AND

RELIGIOSITY TOWARD ETHICAL DECISION

MAKING AMONG ACCOUNTING STUDENT IN

INDONESIA

SKRIPSI

By

RUDI AFANDI WINATA

008201200098

Presented to

The Faculty of Economics, President University

In partial fulfillment of the requirements

for

Bachelor Degree in Economics, Major in Accounting

President University

Cikarang Baru – Bekasi

Indonesia

2016

ii

PANEL OF EXAMINERS

APPROVAL SHEET

Herewith, the Panel of Examiners declare that the skripsi entitled “The Influences

of Love of Money and Religiosity Toward Ethical Decision Making Among

Accounting Student” submitted by Rudi Afandi Winata majoring in Accounting,

Faculty of Economics was assessed and proved to have passed the Oral

Examination on Wednesday, April 6, 2016.

Chair, Panel of Examiner,

Christina Liem, ST.,M.Comm

Examiner 1

Drs. Gatot Imam Nugroho, Ak., MBA

Examiner 2

Misbahul Munir., Ak., MBA, CPMA, CA

iii

SKRIPSI ADVISER

RECOMMENDATION LETTER

This skripsi entitled “The Influences of Love of Money and Religiosity Toward

Ethical Decision Making Among Accounting Student in Indonesia” prepared

and submitted by Rudi Afandi Winata in partial fulfillment of the requirements for

Bachelor Degree in Economics - Major in Accounting, has been reviewed and

found to have satisfied the requirements for a thesis fit to be examined. We

therefore recommend this thesis for Oral Defense.

Cikarang, Indonesia, March 31th, 2016

Acknowledge

Misbahul Munir, Ak., MBA, CPMA, CA

Head, Accounting Study Program

Skripsi Advisor,

MisbahulMunir, Ak., MBA, CPMA, CA

iv

DECLARATION OF ORIGINALITY

This thesis entitled “THE INFLUENCES OF LOVE OF MONEY AND

RELIGIOSITY TOWARD ETHICAL DECISION MAKING AMONG

ACCOUNTING STUDENT IN INDONESIA” prepared and submitted by Rudi

Afandi Winata is to the best of my knowledge and belief, an original piece of work

that has not been submitted, either in whole or in a part, to another university to

obtain a degree.

Cikarang, Indonesia, March 31th, 2016

Researcher,

Rudi Afandi Winata

008201200098

v

THE INFLUENCES OF LOVE OF MONEY AND RELIGIOSITY TOWARD

ETHICAL DECISION MAKING AMONG ACCOUNTING STUDENT IN

INDONESIA

ABSTRACT

The purpose of this research is to know whether Love of Money and

Religiosity have a significant influences toward ethical making decision. The total

respondent of this research are 151 undergraduate students in public or private

universities in Sumatera and Java.

Research methodology used is quantitative method. The sampling technique

used in this research is snowball sampling. This research used T-test for testing the

differences. Data collected done by using questionnaire.

The result obtained from this research that Love of Money has significant

influences in making decision and the Religiosity has significant influence in

making decision.

Keyword: Love of Money, Religiosity, Undergraduate Students.

vi

ACKNOWLEDGEMENT

First and foremost, I would like to express my gratitude to Allah SWT for

all the chance and the ability given to me so I could finish my skripsi punctually. I

am very grateful for having the support and prayer from my family especially my

mother SulisSetyoningsih and my father AdiWinata also my lovely sister Kenny

Damayanti.

I want to give sincere thanks to Mr. Misbahul Munir as Head of Accounting

study program, Mr. JosepGinting as Vice Rector, Mr. SumarnoZain, Mr. Gatot

Imam Nugroho, Mrs. Evita PuspitaSari, Mr. FebrialPratama, Mrs. Andi Ina Yustina

and all lecturer for their teaching, support and guidance to my study in President

University. I am also grateful for my best advisor Mrs. Supeni Anggraeni

Mapuasari who always give support, help, teaching and guidance to me in this

skripsi.

I am also want to give thanks to Hanna Dwi Ayu Sahfitri as my girlfriend

who always give supports, her prayers, and help me in whenever the situation.

Thanks to Tri Agung Athidira, Raditya Pratama, Calvin Darmawan, Vandy Alvidy,

Ridho Vahada, Kevin Danelo as my best friends who always give supports, their

prayers and help me in whenever the situation. Thanks to Muhammad Lukman

Azis, Theodorus Caniggia, Vincent Halim, Pi Chun Lee, Irma Valentina, Ananda C

and all my friends in President University who always there for me.

In summary, the researcher realizes that this thesis is not completely perfect.

The researcher received advice and input from readers and hopefully this paper

useful for the development of science.

vii

TABLE OF CONTENTS

TITLE…………………………………………………………………i

PANEL OF EXAMINERS APPROVAL SHEET…………………ii

SKRIPSI ADVISOR RECOMMENDATIONLETTER………….iii

DECLARATION OF ORIGINALITY…………………………….iv

ABSTRACT………………………………………………………….v

ACKNOWLEDGEMENT…………………………………………..vi

TABLE OF CONTENTS……………………………………………vii

LIST OF TABLE……………………………………………………..xi

LIST OF FIGURE……………………………………………………xii

1. CHAPTER I: INTRODUCTION

1.1 Research Background…………………………………………..1

1.2 Problem Statement……………………………………………...4

1.3 Research Scope and Limitation………………………………...4

1.4 Research Objective……………………………………………..5

1.5 Research Benefits………………………………………………6

2. CHAPTER II: LITERATURE REVIEW

2.1 Theoretical Review ……………………………………………7

2.1.1 Ethic……………………………………………………7

2.1.2 Love of Money…………………………………………9

2.1.3 Religiosity……………………………………………..10

2.2 Previous Research……………………………………………..15

2.3 Theoretical Framework………………………………………..24

2.4 Assumption and Hypothesis…………………………………..24

viii

2.4.1 Influences of Love of Money Toward Making

Decision………………………………………………24

2.4.2 Influence of Religiosity Toward Making Decision…..25

3. CHAPTER III: RESEARCH METHODOLOGY

3.1 Research Method …………………………………………….26

3.2 Research instrument………………………………………….26

3.3 Population and Sample………………………………………28

3.4 Data Collection………………………………………………28

3.5 Snowball Sampling…………………………………………..29

3.6 Operational Definition……………………………………….29

3.6.1 Love of Money………………………………………29

3.6.2 Religiosity…………………………………………...29

3.6.3 Ethical Decision Making……………………………30

3.7 Data Analysis Method………………………………………30

3.7.1 Data Analysis Model………………………………..30

3.7.2 Descriptive Statistic…………………………………31

3.8 Data Analysis Technique……………………………………31

3.8.1 Data Quality Test……………………………………31

3.8.1.1 Validity Test…………………………………….31

3.8.1.2 Reliability Test………………………………….31

3.9 Hypothesis Test……………………………………………..32

3.9.1 Coefficient of Determination R2 Test………………32

3.9.2 Partial Test (t-Test)…………………………………32

3.9.3 Simultaneous Test…………………………………..33

ix

4. CHAPTER IV: ANALYSIS OF DATA AND INTERPRETATION

OF RESULT

4.1 General Research……………………………………………35

4.1.1 Questionnaire Distributions…………………………35

4.1.2 Respondent Gender………………………………….36

4.1.3 Respondent Characteristic…………………………..37

4.1.4 Respondent Religion………………………………...37

4.2 Descriptive Statistic………………………………………....38

4.3 Result of Data Quality Test…………………………………39

4.3.1 Result of Validity Test………………………………39

4.3.1.1 Validity Test of Love of Money Variable………40

4.3.1.2 Validity test of religiosity Variable……………..40

4.3.1.3 Validity Test in Decision Making Variable…….42

4.3.2 Result of Reliability Test……………………………44

4.3.2.1 Reliability Test of Love of Money Variable……45

4.3.2.2 Reliability Test if Religiosity Variable…………46

4.3.2.3 Reliability Test of Ethical in Decision Making...48

4.4 Hypothesis Test Result……………………………………..50

4.4.1 Coefficient of Determination R2 Test……………...50

4.4.2 Partial Test (T Test)………………………………...51

4.4.3 Simultaneous Test (F Test)…………………………52

4.5 Multi Regression Analysis………………………………….53

4.6 Interpretation Research Result………………………………53

5. CHPATER V: CONCLUSION AND RECOMMENDATION

5.1 Conclusion…………………………………………………..55

x

5.2 Recommendation……………………………………………55

REFERENCES…………………………………………………….57

APPENDIECES

xi

List of Tables

Table 2.1 Previous Research……………………………………………………15

Table 3.1 Measurement Scale…………………………………………………..28

Table 4.1 Sample Distributions…………………………………………………35

Table 4.2 Respondent Gender…………………………………………………..36

Table 4.3 Respondent Characteristic……………………………………………37

Table 4.4 Respondent Religion…………………………………………………37

Table 4.5 Descriptive Statistic…………………………………………………..38

Table 4.6 Validity Test of Love of Money Variable……………………………40

Table 4.7 Validity Test of Religiosity Variable…………………………………41

Table 4.8 Validity Test of Ethical in Making Decision…………………………42

Table 4.9 Validity Test of Ethical in Making Decision…………………………43

Table 4.10 Reliability test of Love of Money…………………………………..45

Table 4.11 Reliability Test of Religiosity Variable…………………………….46

Table 4.12 Reliability Test of Ethical in Making Decision Variable…………..48

Table 4.13 Summary Reliability Test………………………………………….49

Table 4.14 R2 Test…………………………………………………………….50

Table 4.15T-Test……………………………………………………………....51

Table 4.16 Summary t-test…………………………………………………….52

Table 4.17 F-Test………………………………………………………………52

xii

List of Figures

Figure 2.1 Relation between Independent Variable and Dependent Variable…….24

1

CHAPTER I

INTRODUCTION

I.1. Research Background

Public confidence about professionalism and ethical conduct in accounting profession

currently still be discussed. It could be happen because recent year, a lot of scandal about an

intentional act involving the use of deception that result in a material misstatement of the

financial position which conducted by huge company and involving accounting firms. Then

the effect is in reducing or decreasing public confidence in accounting profession. For

examples like Toshiba (2015) scandal, they overstated their income about ¥151.8 Billion

(same as Rp. 15.85 Trillion), the other scandal is Sharp (2016), Saytam (2009), Bernie

Madoof (2008), Lehman Brother (2008), American Insurance Group (2005), and Freddy Mac

(2003) O’Leary, C & Cotter, D (2000) said that ethics is an issue that has always been at the

forefront to be addressed in any discussion relating to accounting and auditing professional

world. Public skepticism to accounting profession is reasonable, because a lot of opinion is

unqualified but the company bankruptcy after the opinion issued.

Money is one of factors that can influence people or organization in making decision.

A lot of researcher found a fact that love of money is can influence to ethic. Most of people

success measure by how much money and salary could be achieve (Rubeinstein in Ellias,

2009). Research by Tang (1988) make a result a measurement that call money ethic scale

(MES), there is a positive attitude, negative attitude, achievement, power, strength, money

management, and award (Tang, 1990). Seeing the important of money and the deference in

interpretation of money, Tang (1992) resulted in concept of “the love of money” in the

phycology literature. These concept are used to measure the person’s subjective feelings

2

about money. Some research show that the concept of the love of money related with some

good organizational behavior and unwanted. Some studies suggest that money can change

your behavior – and not always for the better. Of course, there are plenty of charitable,

helpful, and giving wealthy people. However, results from some studies have proven that

they may be the exception, rather than the rule. Researchers James Heyman and Dan Ariely

(2004) created an experiment by which they could measure how motivated a person was to

complete a task based upon money. Subjects were asked to drag circles across a computer

screen.

For most people, money is never just money, a tool to accomplish some of life's goals.

It is love, power, happiness, security, control, dependency, independence, freedom and more.

Money is so loaded a symbol that to unload it--and I believe it must be unloaded to live in a

fully rational and balanced relationship to money--reaches deep into the human psyche.

Usually, when the button of money is pressed, deeper issues emerge that have long been

neglected. As a result, money matters are a perfect vehicle for awareness and growth.

The other factor is religiosity, according to David White in Study.com religiosity is

a term used to define the role that religion plays in society, including the extent of people's

beliefs, commitments, and levels of engagement with their particular religion. Function

religiosity in society is variated, can be educated, savior, social control, and transformative.

Hunt and Vitell (1993) said that religiosity is one of the factors that have a significant

influence on ethical decision making and they state that the power of conviction religiosity

may lead to differences in a person's decision making process.

According to Weaver and Agle (2002). These researchers, works addressing legal and

ethical aspects of the expression or suppression of religion in organizations are apparent in

the literature (Fort, 1996; Schaner and Erlemeier, 1995), as are explicitly normative works

3

applying religious principles to questions of business ethics (Epstein, 2000; Stackhouse,

McCann, Roels and Williams, 1995). There are also analyses of religious institutions that

invoke elements of organizational sociology, such as institutional theory and legitimation

theory (Demerath, Hall, Schmitt and Williams, 1998).

In addition, there are studies of the relation of religion to extra organizational

categories of economic activity—such as the ‘socialization’ of consumer behavior (Belk,

Wallendorf and Sherry, 1989), agricultural productivity among the Amish (Cosgel, 1993),

and socioeconomic attainment in relation to expressions of Jewish identity (Wilder, 1996).

However, there is a lack of empirical evidence of how religiosity actually affects key

management practices such as leadership, decision making, planning and control. This line

of inquiry not only could establish the importance of workplace spirituality in understanding

organizational behavior but also demonstrate how workplace spirituality could already be

embedded in the sense making process of these key management functions. Although the

extant workplace spirituality literature includes some contributions in this regard, those are

few and far between. Most of the studies examine the impact of workplace spirituality on

leadership (for example, Fry, 2003; Joseph, 2002; Zwart, 2000 and Jacobsen, 1999) and much

of the emergent work on workplace spirituality does not address the place of other

management functions in the enactment of workplace spirituality.

My aim in this research is to report the findings of study will show that accounting

student in the future the religiosity and love of money will be influence their decision making.

The study involve a several University in Indonesia from Muslim, Christian, Buddhist,

Hindu, Catholic faith. The findings suggest that religion and their love of money played

significant role in making decision.

4

Accounting education world have an important role in creating a professional

accountant and behave ethically. Student (prospective accountant) will teach ethical issues

that will they face in workplace. Good education world will produce student becomes a

prospective accountant who has a professional attitude that is based on moral and ethical

standards.

This research choosing a theme ethical decision making more focus in which one that

more influence accountant in making decision when they in the field work is from religiosity,

love of money and ethical behavior. Accounting world has their own ethic or attitude and

inside that has ethic principles that will control a systematic process to make it work well.

I.2. Problem Identification and Statement

Based on the background of study above, the problem that will studied in this research

could be:

1. Do the love of money influence ethical attitude in making decision among accounting

student in Indonesia

2. Do the religiosity influence ethical attitude in making decision among accounting

student in Indonesia

3. Do the love of money and religiosity influence ethical attitude in making decision

among accounting student in Indonesia

I.3. Research scope and limitation

This research is conducted with certain scope and limitation in order to make the

researcher easier to determine the area that will be analyzed to obtain the expected result of

the research. Therefore, at the end of the research the result could be useful for both

5

researcher and users. To be more detail here are the scope and limitation of the research, as

follow:

1. This research’s focus is to find out whether there is specific influence of love of

money and religiosity with ethical behavior in making decision among accounting

student in Indonesia.

2. This research only used link questioner for data collection because not have enough

time to share directly the questionnaire.

3. After calculating with SPSS, the result of this research is the independent variable

toward dependent variable in this research only influence 9%.

4. The questioner use English language, when the questioner spread to the university

that the English language is not their main language, so not all accounting student

fulfill the questioner and the result some university only get one respondent.

I.4. Research Objective

The objective of this research are:

1. To find out empirical evidence related with love of money, religiosity, and ethical

behavior influencing ethical attitude in making decision.

2. To find out empirical evidence that love of money influencing ethical attitude in

making decision

3. To find out empirical evidence that religiosity influencing ethical attitude in making

decision

4. To find out empirical evidence that ethical behavior influencing ethical attitude in

making decision

6

I.5. Research Benefits

The result of this research is expected to give benefit to several parties as follow:

1. Readers and Further Research

a. The reader could enrich the knowledge about related topic.

2. For Researcher

a. Researcher get new knowledge about ethical accounting profession

b. This research can be practiced and applied the knowledge in real life

3. For education

a. Can help academics to more understand with ethic accounting student and also

can be important suggestion in accounting curriculum education that related with

ethical accounting profession.

b. Can be feedback on the indicator of how candidates behave professional

accountants in the future.

c. Can provide feedback in an effort to improve the quality of accounting education

is not only responsible for educating students become proficient and professional

accountant but also become an accountant who behave ethically and always

sticking to the ethics of the profession speaks.

4. For Society or Public

a. The result of this research can increase their believe and trust as they hope

7

CHAPTER II

LITERATURE REVIEW

II.1. Theoretical review

II.1.1. Ethic

The importance of ethic in a profession make an accounting profession focusing on

ethical perceptions of student. Education about the importance of ethic in accounting

profession needs to be given to accounting student early as anticipatory action. One of the

intellectual skills that must be possessed by student of accounting graduates is the ability to

identify ethical issues of ethical of ethical question (AECC 1990 p.131).

The fundamental of motivation in conducting ethical action is not because of the

desire and individual awareness but due to legal regulation (O’Leary and Cotter, 2000).

O’Leary and Pangemanan (2007) conducted a research whose result showed that the

fundamental motivation for the student and professionals in follow codes of conduct is the

fear of discovery commit unethical act, not from their awareness of the importance of ethical

behavior. Rest (1979) in O’Leary and pengemanan (2007) suggest that there are four pattern

of an individual in making ethical decisions. Four stage it is aware of moral issues, to give

moral judgement, morality desire, and moral behavior and engagement.

Several studies have emerged on accounting students and their perception of ethical behavior

and their ability to reason morally and ethically amid corporate scandals. Malone (2006)

performed a study that measured the ethical attitudes of accounting students in an

environment that was familiar to the student. Malone (2006) surveyed students using the

Defining Issues Test (DIT) (Rest, 1986) instrument to measure the stages of moral

8

development. Result of the study found that if harm were to come to themselves and others

most students would not capitulate to unethical behavior. Notably, findings suggested that

moral behavior of college students today will continue in the future when employed.

Kohlberg’s (1969) research on cognitive moral development was measured in a series of

stages that begins from adolescence to adulthood. He explained how people’s ability to

reason in society was carried out by interacting with one’s surroundings. He illustrated that

ethics and moral reasoning are learned early in life and progress gradually as people develop

into adulthood. According to Rest, Elliot, Kohlberg (1969) there are six stages of moral

development:

1. Stage one which is obedience and punishment orientation.

2. Stage two is naively egoistic orientation.

3. Stage three is good boy orientation, orientation to approval and to pleasing and

helping others.

4. Stage four is related to authority and social order maintaining orientation, orientation

to "doing duty" and to showing respect for authority and maintaining the given social

order for its own sake.

5. Stage five is contractual legalistic orientation, duty defined in terms of contract,

general avoidance of violation of the will or rights of others, and majority will and

welfare.

6. Stage sixth is conscience or principle orientation, orientation not only to actually

ordained social rules but to principles of choice involving appeal to logical

universality and consistency (Kohlberg, 1969).

Rest et al., (1986) noted that the “six stages are viewed as forming an invariant developmental

sequence in which attainment of an advanced stage is dependent on the attainment of each of

9

the preceding stages.” (p.226). Based on Kohlberg’s theory of Cognitive Moral Reasoning,

Victor and Cullen (1988) used a different approach to measure reasoning by examining the

organization’s ethical climate. In the case that involved Enron, Kelly and Early (2003)

indicated that “negative aspects of the ethical climate or culture within Andersen played a

pivotal role in its demise” (p. 12). Additional evidence reveals that a company’s ability to

maintain an ethical corporate culture is important to the attraction, productivity and retention

of employees as well as the organization’s customers. “Accountants violations have led to

government intervention, and loss of the public’s trust” (Chan, Leung, 2006, p. 436).

II.1.2. Love of Money

Money is an aspect that very importance in our daily life. According to Rubenstein (in Elias

and Farag, 2010) the successful person can be measure from money that they have and salary

that they got. Even though money can be use universally, but the meaning and importance of

money is can’t accepted universally. (McClelland, 1967). Tang et al (2005) suggest that

attitude toward money are learned through socialization processes established in childhood

and maintained though adult life. In business world, manager use money to attract, retain and

motived employee (Milkovich and Newman, 2002).

Because of the importance of money and have different interpretation about money itself.

Tang (1992) introduce concept “love of money”. That theory trying to measure the person’s

subjective feelings about money. The research show that love of money related with some

desirable organization behavior such high levels of job satisfaction, low employee turnover

and organizational behavior undesirable, such as action of accounting fraud and etc. Tang et

al. (2002) found that a mental health some professional with the lowest love of money have

low job satisfaction. Tang and Chiu (2003) theorized that love of money strongly related with

the concept of “greed”. They found that Hong Kong employee with highest level love of

10

money is not satisfied than the employee have lowest level. Chen and Tang (2006) stated that

there is have a direct relation between love of money and ethical conduct in Hong Kong

employee.

When fraud is one of steps to fulfill the people demand for money, people tend to

rationalize and justify their dishonesty with ease. People who are subject to all kind of

temptations trigger them to behave ethically or unethically (Ariel in Yeltsinta 2013)

II.1.3. Religiosity

One of the most popular measures of religiousness is Gordon Airport's Religious

Orientation (Clark and Dawson, 1996) which describes the concepts of intrinsic and extrinsic

religiousness. Intrinsic religiousness is where religion provides the meaning endowing

framework, which relates to all of life and through which all of life is understood. It is

unprejudiced and tolerant, integrative and unifying, and includes regular church attendance.

A person of intrinsic religiousness internalizes his religious beliefs and is motivated to live

his religion in all aspects of his daily life. Extrinsic religiousness is the religion of comfort,

security and social convention which is self-serving, immature and dependent.

It is compartmentalized, prejudiced and exclusionary and includes irregular church

attendance (Clark and Dawson, 1996; Kennedy and Lawton, 1998). Intrinsic religiousness

correlates more highly than extrinsic religiousness with religious commitment (Donahue,

1985). As such intrinsic religiousness may be hypothesized to have a positive relationship

with ethical beliefs. On the other hand, extrinsic religiousness is expected to have no

relationship with ethical beliefs (Vitell et al., 2005).

James (1902) and Allport (1950) asserted that everyone has a different reason for

turning to religion and no two people turn to religion for the same reasons. For example, a

11

person who is curious might turn to religion to learn more about its theological basis, but a

person who is organized might find comfort and meaning in religious rituals (Allport; James).

Reiss (2000) conducted a study that outlined 15 basic human desires that are related

to and satisfied by religion. He asserted that every person could find some usefulness or

comfort in religion by satisfying some combination of these 15 basic desires. One of the 15

basic human desires discussed in the study, vengeance, or a person’s desire to take revenge

on others, has some relationship with religiosity. Furthermore, low vengeance is associated

with religiosity, meaning that people who are more religious place less value on vengeance

or vengeful behaviors.

Yinger (1970) proposed a theory of the science of religion that was designed to

incorporate the interaction among culture, society, and personal factors into the science of

religion. He said that force, conflict, and violence are part of life and considered them to be

factors that should be accounted for in any theory. He also said that in order to understand

religion it was necessary to examine it on three levels. In a cultural context, the role a

particular religion plays for a certain culture must be understood. The personal characteristics

of the individual who internalizes the religion must also be taken into consideration. Lastly,

the social structures that enable a religion to exist, prosper, and perpetuate itself also need to

be examined. Religion, as part of this theory, needs to be studied in a social context in order

to fully understand its role in regulating social behaviors.

Religion involves two main sources: psychological and sociological. The

psychological aspect views religion in two different ways. First, religion is the result of the

effort to explain the mysterious. However, as people become more educated and the

mysterious becomes explainable, there should be an ensuing decrease in religious beliefs. As

12

people become better educated with each subsequent generation, religion should play less of

a role in society (Yinger, 1970).

The second aspect of the psychological theory emphasizes the emotional needs of

people and explains why religion is still a very important part of social systems, regardless

of increases in education. Religion helps people to deal effectively with an environment that

can be hostile and threatening. Religion plays a role by offering hope, comfort and guidance

to people when there seems to be none available (Yinger, 1970).

According to Wood (1970), Immanuel Kant proposed a moral theory of religion based

on people’s limitations and ability to engage in rational thought. Kant said that faith is simply

a person’s desire to attain a moral end and is sustained through dealing with the stresses of

everyday life. Faith in the belief that God is wise, and placing one’s trust in Him reassures a

person that everything will be fine. Faith is the choice to remain rational in dealing with the

stresses of everyday life, instead of yielding to despair. Everyday stresses require that

decisions be made. These decisions are best made with the help of faith because faith and

reason both require, and are compatible with each other (Wood).

Lenski (1963) and Allport (1966) described religion as being an internal process.

Lenski defined religious orientation as people being directed by values and prayer, or talking

to God, and these activities give a person direction in life (Lenski). Allport said that being

committed to religion is a process by which a person is motivated and life is given meaning

(Allport, 1966; Morgan, 1983). For example, a person may be motivated to go to church to

meet new people, to become more involved in the community, or to relieve stress (Allport;

Morgan).

13

As an internal process, prayer has some positive effects. Morgan (1983) studied

people who prayed regularly and those who did not. He found that the religious symbols

embodied by the act of praying provide strong support for good, friendly, or cooperative

behavior. Prayer is an internal process, and, as such, people who pray more often will have

more internalized religious values, and will feel closer to and more influenced by God. Due

to this greater internalization of values prayerful people are more likely to do the right thing

and are less likely to become angry, even if the same is not expected from other people.

Durkheim (1951) said that religion aids in the maintenance of social order by offering

a set of values and beliefs that can be collectively held. The moral commitments that these

values foster and their internalization decrease the likelihood that people will engage in

deviant behavior (Brenda, 1997; Durkheim). Participation in religious activities reinforces

and strengthens moral commitments and aids in the internalization of values. Many of the

values taught through religious activities are reflections of societal norms for proper

behavior. Religion and worship of God teaches people to respect authority, follow the rules,

and conform to societal standards (Brenda; Tittle & Welch, 1983).

People who believe in religion and follow a general set of religious principles usually

do not challenge authority figures. These people abide by the rules and procedures that are

set forth by those people who are regarded as authority figures. Therefore, religious people

will follow the rules and will avoid doing things like committing crime, or acting

aggressively, which are discouraged (Ellis, 1985).

Sociologists have always studied the way in which belief systems influence the

behaviors of the members of a society. In social control theory, Hirschi (1969) discusses

conformity as a possible moderator or influencing factor to deviant behavior. People are

more likely to conform to societal norms, and this makes them less likely to engage in deviant

14

behavior. This is because people who conform to social norms are more closely bonded to

society and its moral order.

The four main areas through which people bond to society and build moral behavior

are attachment, commitment, involvement, and belief. Attachment refers to a person’s

interest in other people. The bond of commitment is defined as the time, energy, and effort a

person places on conventional activities that bond them to society’s moral and ethical norms.

Involvement addresses an involvement in conventional societal activities such as school,

family, or recreational involvement. The bond of belief deals with a person’s acceptance of

society's value system, which includes respect for laws and the people and institutions that

enforce such laws (Hirschi, 1969). These four areas can all be found in and fostered by

religion and religious involvement (Matsueda, 1989).

Social bonds change over time as a person’s social interactions, socialization, and

other processes change. Weak bonds to religion, institutions, or others may make a person

more susceptible to act defiantly due to the belief that there is no one or nothing to which to

answer. Strong bonds to religion, institutions, or others cause a person to feel responsible to

society and other people for his or her actions, so deviance is less likely. Engaging in deviant

acts further weakens already compromised social bonds. It weakens a person’s belief in

morality, decreases attachments to other people, and reduces commitments. However, bonds

may be strengthened by refraining from involvement in deviant acts (Matsueda, 1989).

15

II.2. Previous Research

Table 2.1

Previous Research Table

No. Title Researcher Variable Result

1. Ethical Reasoning and

Selection-

Socialization in

Accounting

Lawrence A.

Ponemon,

1992

Dependent :

Ethical Reasoning

Independent :

Position in a Firm,

Selection-

Socialization

Development

Auditor position

and Manager

position in a

company tend to

have lower levels

of ethical

consideration;

ethical culture of

the company

hinders the

development of

ethical

considerations to

a higher stage.

2. Ethical Reasoning,

Machiavellian

Behavior, and

Gender : The

Kelly Ann

Richmond

Independent:

Ethical Reasoning,

Machiavellian

Behavior, Gender

Ethical

considerations

significantly

influence the

16

Impact on

Accounting

Student‟ s

Ethical

Decision

Making, 2001

Dependent:

Ethical Decision

ethical decision

Making if the

ethical dilemmas

experienced by

others, but there

is no effect when

the ethical

dilemmas faced

by yourself;

Machiavellian

behavior was

significantly

influenced by

ethical decision

making if the

ethical dilemmas

experienced by

yourself, but do

not take effect

during the ethical

dilemmas faced

by other people;

Gender does not

significantly

17

influence the

ethical decision-

making is good

when the ethical

dilemmas faced

by others or to

themselves.

3. Machiavellian nature

of the relationship,

Learning Ethics in

Subjects Ethics, and

Attitudes Ethical

Accounting: An

Analysis of Ethical

Conduct Accounting

and Accounting

Students in Semarang,

2004

Agnes A.

Chrismastuti,

SE MSi, Ak

and ST.Vena

Purnamasari,

SE

Dependent :

Ethical conduct

Independent :

Machiavellian

nature, Gender,

Status and Education

Level

Machiavellian

nature influence

on the ethical

attitudes of

accountants and

accounting

students; The

learning process

of ethics as

efforts to

establish the

ethical attitudes

of accounting

students to give

effect to the

ethical attitudes

of accounting

18

students; When

facing a dilemma

own conditions,

accountants tend

to be more

Machiavellian.

4. Research of ethic

intervention and

student moral

improvement

Najmudin,

2011

Dependent : Student

Moral

1. Moral

development of

students who are

already taking

ethics classes

higher than

students who do

not take ethics

classes.

2. International

Accounting

student moral

development is

not higher than

the students of

International

Management.

19

3. Moral

development of

students who are

already taking

ethics classes

higher than

students who do

not take ethics

classes at the

International

Accounting

majors.

4. Moral

development of

students who are

already taking

ethics classes

higher than

students who do

not take ethics

classes in the

Department of

International

Management.

20

5. Does Love of Money

Moderate the

Relationship between

Public Service

Motivation and Job

Satisfaction? The

Case of Chinese

Profession in the

Public Sector

Bang Cheng

Liu, Thomas

Li Ping Tang

Dependent :

Public service

motivation, Love of

money

Independent :

Job Satisfaction

Money become

more important

in economy

development, the

executive have to

manage the

compensation,

motivated public

service, love of

money, and job

satisfaction

effectively and

efficiency, and

reduce

corruption and

unethical

behavior to serve

the population.

6. The relationship of

ethical consideration,

Machiavellian

behavior, and gender

in ethical decision

making (study on

Titanny

Devaluisa

Dependent :

Ethical making

decision

Independent :

In accounting

bachelor degree

student,

Machiavellian

influence on

ethical decision

21

student S1 and PPA

Diponegoro

University and

Auditor in Semarang

Ethical consideration,

Machiavellian

behavior, and gender

making. While

ethical

considerations

and gender did

not influence

ethical decision

making. This

research result in

first condition

(ethical decision

making when the

ethical dilemmas

face by others).

While the results

of the research

conducted to

student bachelor

degree

accounting in the

second condition

(ethical decision-

making when the

ethical dilemmas

faced by others)

22

is the ethical

consideration,

Machiavellian

behavior and

gender did not

influence the

ethical decision-

making. In the

PPA student

(first conditions),

ethical

considerations

and

Machiavellian

behavior

influence the

ethical decision-

making. While

gender has no

effect on ethical

decision-

making.

23

7. Analysis of relation

between love of

money and ethical

perception accounting

student

Celvia Dhian

Charismawati,

2011

Dependent :

Ethical perception

Independent :

Love of money and

gender

The result of the

research showed

that there is

differences in

behavior toward

money between

women and man

are attitude

toward money

men is higher

than woman. In

the business

world, managers

use the money to

attract, control

and motivation

of their family

24

II.3. Theoretical Framework

In this research, with view of basic theory described above and previous research

show there are various factors to measure ethical attitude in making decision. This research

examines the factors love of money, religiosity, and ethical behavior. So the framework can

be described as in Figure 2.1

Figure 2.1 Relation between Independent Variable and Dependent Variable

II.4. Assumption and Hypothesis

II.4.1. Influences of Love of Money toward Making Decision

Indonesia have high of corruption rate, is not exaggeration if Transparency

International (TI) released corruption perception index (CPI) from 167 country measure the

rate of corruption, Indonesia is ranked 88 with score 36 in 2015. This survey use index ranges

between 0 until 100, which is 0 is mean that the country perceived high corrupt.

The level of widespread corruption and work together to loot public money that led

to Indonesia slumped as a failed stated in 2012. Even year by year Indonesia has

Love of

Money

Religiosity

Ethical

behavior

Making

Decision

25

improvement become better country in corruption, but the score for Indonesia is not far year

by year until 2015.

According to research conducted by Elias (2009) that the love of money significantly

influence ethical considerations of accounting students. It is also supported by research Tang

and Chiu (2003) which states that the ethics of money for person has a significant and direct

impact on unethical behavior. Hypothesis to be tested are as follow:

H1: Love of money has a significant influence in making decision

II.4.2. Influence of Religiosity toward making decision

One of the most popular measures of religiousness is Gordon Airport's Religious

Orientation (Clark and Dawson, 1996) which describes the concepts of intrinsic and extrinsic

religiousness. Intrinsic religiousness is where religion provides the meaning endowing

framework, which relates to all of life and through which all of life is understood. A person

of intrinsic religiousness internalizes his religious beliefs and is motivated to live his religion

in all aspects of his daily life. Extrinsic religiousness is the religion of comfort, security and

social convention which is self-serving, immature and dependent. It is compartmentalized,

prejudiced and exclusionary and includes irregular church attendance (Clark and Dawson,

1996; Kennedy and Lawton, 1998).

H2: Religiosity has significant influence in making decision

Based on explanation above, the researcher concluded that:

H3: Love of money and religiosity have significant influence in making decision

26

CHAPTER III

RESEARCH METHODOLOGY

III.1. Research Method

The researcher used quantitative research for preparing the research. The quantitative

research is used to quantify the problem by way of generating numerical data into useable

statistics by using some tools, such as Statistical Package for the Social Science (SPSS),

Eviews and etc. Type of research used in this research is explanatory research. Explanatory

research is the study aims to test a theory or hypothesis to strengthen or even reject the theory

or hypothesis of existing research result. An explanatory research is a study that explains the

relationship between the variable with hypothesis testing. In the explanatory research, the

approach used in this study is a survey method, the research done to obtain facts about

phenomena that exist within the object of research and looking for information actually and

systematically (Singarimbun & Effendi, 1995). The object of research is a perception of tax

avoidance or evasion and will be research on undergraduate students in gender, major and

level of study.

III.2. Research Instrument

This research used the primary data. The primary data is the data sources directly provide the

data to data collectors (Sugiyono, 2009). The method of primary data is survey method with

a questionnaire technique. The questionnaire distributed via link to all students, so that

researcher can be directly share the questionnaire to the respondent and the questionnaire can

be automatically collected after completion answered by respondents.

27

Likert scales are a common ratings format for surveys. Respondents rank quality from high

to low or best to worst using five or seven levels (Allen, Elaine and Seaman, Christopher

2007).

Statisticians have generally grouped data collected from these surveys into a hierarchy of

four levels of measurement:

1. Nominal data: The weakest level of measurement representing categories without

numerical representation.

2. Ordinal data: Data in which an ordering or ranking of responses is possible but no measure

of distance is possible.

3. Interval data: Generally integer data in which ordering and distance measurement are

possible.

4. Ratio data: Data in which meaningful ordering, distance, decimals and fractions between

variables are possible.

The scale used in measuring the rate is an interval scale is a scale containing five level

answers. On a scale interval strongly agreed statement has "higher" level than agree and agree

has "higher" level than neutral (Ghozali, 2011). In this research using SPSS 22 to obtain the

results of the calculation of the various methods used, and can analyze the formulation of

research problems. Each answer of 5 alternative answers that have been available given

weight value (score) as follows:

28

Table 3.1

Measurement Scale

Relative Grading Statement Score

Strongly Agree 5

Agree 4

Neutral 3

Disagree 2

Strongly Disagree 1

III.3. Population and Sample

The population in this research only accounting undergraduate student in Indonesia. Total

sample used in this research is 150 respondent.

III.4. Data Collection

This quantitative study use primary data. Primary data is the data obtained directly

from the sources (Indriantoro and Bambang Supeno, 1999:65) in Irawati (2011). Research

perform field research to get primary data by sending the questionnaire to undergraduate

accounting student in Indonesia as the respondent. Questionnaire is data collection method

done by give a set of questions or a written statement to the statement to respondents to be

answered Sugiyono, 1999) in Ashari 2011. Research used various prior questionnaire from

previous research as references in conducting the questionnaire. The questionnaire send to

undergraduate accounting student by an email and link with google form.

29

III.5. Snowball Sampling

Snowball sampling is a non-probability sampling technique that is used by researchers to

identify potential subjects in studies where subjects are hard to locate. Researchers use this

sampling method if the sample for the study is very rare or is limited to a very small subgroup

of the population. This type of sampling technique works like chain referral. After observing

the initial subject, the researcher asks for assistance from the subject to help identify people

with a similar trait of interest (Goodman, L.A, 1961).

III.6. Operational Definition

Based on explanation above in chapter II, to simplify the analysis, each variable will be define

operationally as follow:

III.6.1. Love of Money

Love of money defined as someone behavior toward money, the understanding of the

money, as well as the wishes and aspirations of a person against money (Tang and Chen,

2008). This variable is measured with an instrument developed by Tang and Chiu (2003).

The instrument consists of 15 items of questions with four factors: factors rich, motivator,

successful, and important. Respondents were asked to indicate their level agreement with

choose from 5 optional which is from strongly disagree until strongly agree.

III.6.2. Religiosity

McDaniel and Burnett (1990) as quotes by Vitell (2010) religiosity is” as a belief in

God accompanied by a commitment to follow principles believed to be set God”. This

variable measure with 14 item questionnaire that develop by Allport and Ross (1967) and

30

have used by Sharifuddin (2014). Respondents were asked to indicate their level agreement

with choose from 5 optional which is from strongly disagree until strongly agree.

III.6.3. Ethical Decision Making

Ethical behavior decision making defined as variable and measure with 15 item

questions is developed by Forsyth (1980). Respondents were asked to indicate their level

agreement with choose from 5 optional which is from strongly disagree until strongly agree.

III.7. Data Analysis Method

III.7.1. Data analysis model

Researcher used multi regression analysis model. According to Jonathan Sugiyanto (2004)

in Ashari (2011), multi regression analysis model can be used to know the effect of more

than one independent variables to dependent variable. This study will examine the effect of

independent variable to dependent variable using multiregression analysis:

Y = βo + β1X1 + β2X2 + β3X3 + β4X4 + ε

Where:

Y : Ethical in Making Decision

X1 : Love of money

X2 : Religiosity

βo : Constanta

β1-4 : Regression coefficient

31

III.7.2. Descriptive Statistic

Descriptive statistics provide a picture or description of the data is seen from the

average (mean), standard deviation, variance, maximum, minimum, sum, and range (Imam

Ghozali, 2011) in Kurniasih (2014)

III.8. Data Analysis Technique

This research used regression model as data analysis technique. This research tested

by statistic testing which consist of data quality test, classic assumptions test, and hypothesis

test. The statistic process in this research was done by used SPSS software version 20.

III.8.1. Data quality test

III.8.1.1. Validity Test

Validity is to measure valid or not a questionnaire to be used in the research.

Questionnaire is valid if the questioner can measure what is actually to be measured.

Researcher used pearson product moment correlation to test the validity of questionnaire. If

calculation r > table r with positive value, therefore the questions or indicators are valid and

vice versa (Ghozali, 2011) in Hanjani (2014).

III.8.1.2. Reliability Test

Reliability test is to describe the consistency of a measure or evaluation procedure to

gives consistent results Danang Sunyoto (2011, p.110). in Kundhari (2013). Realiability test

is to test how reliable the answer by consider the consistency and stability answer from

respondent for the questionnaire. Reliability test is done to the valid item in the questionnaire.

The value of apha coefficient as the measurement of the reliability. The instrument or

coefficient used in this test is Cronbachs Alpha. If alpha > 0,6 can be concluded as reliable

32

(Ghozali, 2011) in Hanjani (2014). In addition generally an instrument can be categorized as

reliable if cronbach alpa > 0,6 Supramono and Utami (2004) in Ashari (2011).

III.9 Hypothesis Test

III.9.1 Coefficient of Determination R2 Test

Coefficient of determination is the proportion of the variation in the dependent

variable Y that is explained, or accounted for, by the variation in the independent variable X

Lind, Marchal, and Wathen (2010, p.462) in Kundhari (2013). It means this test used to

measure how much independent variable used in this research explained the dependent

variable in this research.

III.9.2 Partial Test (t Test)

T-test is to determine how much influence the independent variable on the dependent

variable (Ghozali, 2015) in Novrizah (2010). The criteria used in this research is based on

significant value (significant 5%) and t value from output SPSS software. The hypothesis

that tested by t test as follows:

Ho: βi = 0, i=1, 2

Ha: βi ≠ 0

The variable said statistically has significant influence if significant test < 0,05 thus Ha

accepted, and if variable have significant test > 0,05 thus Ho accepted means that variable

statistically do not has significant influence.

- Ho accepted and Ha rejected if Sig value > 0,05 or t value < t table.

- Ha accepted and Ho rejected if Sig value < 0,05 or t value > t table .

33

Ha : βi ≠ 0

The variabel said statistically has significant influence if significant test < 0,05 thus Ha

accepted, and if variable have significant test > 0,05 thus Ho accepted means that variable

statistically do not has significant influence.

- Ho accepted and Ha rejected if Sig value > 0,05 or t value < t table.

- Ha accepted and Ho rejected if Sig value < 0,05 or t value > t Table

III.9.3. Simultaneous Test

F-test was used to test all independent variables together on the dependent variable.

This test is to determine whether all independent variable have significant affect

simultaneously to the dependent variable Lind, Marchal, and Wathen (2010) in Kundhari

(2013). The criteria used in this research is based on significant value (significant 5%) and F

value output from SPSS software. The hypothesis that tested by F test as follows:

Ho3: β1= β2=0

Ha3: βi ≠ 0 , i = 1,2 At least one βi ≠ 0

If the significant test is < 0,05 then it can be concluded that all independent variable

simultaneously influence the dependent variable significantly in statistic or at least one of the

independent variables do affect the dependent variable significantly in statistic or Ha

accepted. If the significant test is > 0,05 then it can be concluded that all independent variable

simultaneously do not influence the dependent variable significantly in statistic thus Ho

accepted.

- Ho accepted and Ha rejected if Sig value > 0,05 or F value < F table.

34

- Ha accepted and Ho rejected if Sig value < 0,05 or F value > F table

35

CHAPTER IV

ANALYSIS AND EVALUATION

IV.1. General Research

This research done in Cikarang starting from February until March 2016. The data

has been collected from the questionnaire that spread via email and link by google form. The

data was processed by used SPSS software version 20.

IV.1.1. Questionnaire Distributions

Research start spread the questionnaire on March 3rd, 2016 and stop collecting the

data on March 29, 2016. From that period of time, researcher got 151 respondent which mean

151 sample size to be used in analyzing and testing the hypothesis. The general information

of questionnaire distribution as follow:

Table 4.1 Sample Distributions

Source Respondent Percentage

President University 106 70.19%

STIE Tazkia 10 6.62%

UMS 3 2%

USU 5 3.31%

ABFII 1 0.7%

UGM 3 2%

UPI YAI 1 0.7%

UMA 1 0.7%

36

Bhayangkara University 1 0.7%

Unknown 20 13.24%

The table 4.1 show that the most respondent coming is from President University which is

106 respondent or 70.19% of total sample, followed STIE Tazkia 10 respondent or 6.62%,

followed Sumatra Utara University 5 respondent or 3.31%, 3 respondent from

Muhammadiyah University of Surakarta and Gadjah Mada University which is 1.98% of

total sample, 1 respondent from Administration Banking-Finance and Informatics perbanas

Indonesia, Persada University of Indonesia – Yayasan Administrasi Indonesia, Medan Area

University, Bhayangkara University which is 0.66% of total sample.

IV.1.2. Respondent Gender

Table 4.2

Respondent Gender

Gender Respondent Percentage

Male 57 37.7%

Female 94 62.3%

Table 4.2 show that most respondent is a Female which is 94 respondent or 62.3% of

total sample and followed by Male which is 57 respondent or 37.7% of total sample.

37

IV.1.3. Respondent Characteristic

Table 4.3

Respondent Characteristic

Semester in University Respondent Percentage

Last Semester 113 74.8%

7 3 2%

6 15 9.9%

4 13 8.6%

3 6 4%

2 1 0.7%

The table 4.3 show that the most respondent is come from last semester in their University is

113 respondent or 74.8% of total sample, followed in semester 6 which is 15 respondent or

9.9% of total sample, followed in semester 4 which is 13 respondent or 8.6% of total sample,

6 respondent from semester 3 is 4% of total sample, 3 respondent from semester 7 which is

2% of total sample and the last is 1 respondent in semester 2 which is 0.7% of total sample.

IV.I.4. Respondent Religion

Table 4.4

Respondent Religion

Religion Respondent Percentage

Moslem 94 62.3%

38

Christian 29 19.2%

Catholic 16 10.6%

Hindus 3 2%

Buddhist 8 5.3%

Other 1 0.7%

The table 4.4 show that the most respondent is come from Moslem or Islam which is

94 respondent or 62.3% of total sample, followed by Christian which is 29 respondent or

19.2% of total sample, Catholic followed with 16 respondent or 10.6% of total sample,

followed by Buddhist which is 8 respondent or 5.3% of total sample, Hindus with 3

respondent or 2% of total sample and the last other religion 1 respondent which is 0.7% of

total sample.

IV.2. Descriptive Statistic

Variable used in this research are Love of Money, Religiosity, and Ethical in Decision

Making. . Descriptive statistic is easier to know about general reactions from the respondent answered

to the variables research and the analysis supposed to be done before testing the hypotheses (Kundhari

2013). Researcher used SPSS software to perform descriptive analysis. The results of statistic of

variable in this research as follows:

Table 4.5 Descriptive Statistic

N Range Minimum Maximum Mean Std.

Deviation

Love of Money 151 41 29 70 52,40 7,666

39

Religiosity 151 32 38 70 50,91 5,825

Ethical in Decision

Making

151 28 40 68 53,95 5,952

Table 4.5 show that 151 respondent, in love of money the respondent minimum

answer is 29 and the maximum is 70 with mean of the answer is 52.40 and standard deviation

7.666. Religiosity the respondent minimum answer is 38 and the maximum is 70 with mean

of the answer is 50.91 and standard deviation 5.825. The last is Ethical in Decision Making

with the minimum respondent is 40 and the maximum is 68 with mean of the answer is 53.95

and standard deviation 5.952.

IV.3. Result of Data Quality Test

IV.3.1. Result of Validity Test

Validity test used to measure whether valid or invalid a questionnaire. A questionnaire is

valid if the question on the questionnaire able to reveal something that will be measured by

the questionnaire (Ghozali, 2011). Testing is done by correlating the scores of items each

question with a total score. The resulting of correlation coefficient is then compared with r

table. In conclusion, the questionnaire item can be classify as valid if the r value is greater

than 0.1344.

40

IV.3.1.1. Validity Test of Love of Money Variable

The result of Love of Money instrument as follow:

Table 4.6

Validity Test of Love of Money Variable

Item r Value R Table Result

1 0.353 0.1344 VALID

2 0.557 0.1344 VALID

3 0.660 0.1344 VALID

4 0.536 0.1344 VALID

5 0.643 0.1344 VALID

6 0.682 0.1344 VALID

7 0.558 0.1344 VALID

8 0.635 0.1344 VALID

9 0.582 0.1344 VALID

10 0.532 0.1344 VALID

11 0.587 0.1344 VALID

12 0.489 0.1344 VALID

13 0.478 0.1344 VALID

14 0.620 0.1344 VALID

15 0.609 0.1344 VALID

The table 4.6 above show that the r value for each item is greater than r table which is 0.1344

(significant 5%). It means all the questions item is correlated each other and can describe the

41

measurement of the questioner. In conclusion of this result is each item is valid and can be

process to reliability test.

IV.3.1.2 Validity Test of Religiosity Variable

The result religiosity instrument are follow:

Table 4.7

Validity Test of Religiosity Variable

Item r Value r Table Result

1 0.381 0.1344 VALID

2 0.347 0.1344 VALID

3 0.392 0.1344 VALID

4 0.474 0.1344 VALID

5 0.425 0.1344 VALID

6 0.395 0.1344 VALID

7 0.428 0.1344 VALID

8 0.426 0.1344 VALID

9 0.623 0.1344 VALID

10 0.508 0.1344 VALID

11 0.406 0.1344 VALID

12 0.436 0.1344 VALID

13 0.584 0.1344 VALID

14 0.601 0.1344 VALID

The table 4.7 above show that the r value for each item is greater than r table which is 0.1344

(significant 5%). It means all the questions item is correlated each other and can describe the

42

measurement of the questioner. In conclusion of this result is each item is valid and can be

process to reliability test.

IV.3.1.3 Validity Test of Ethical in Decision Making

Table 4.8

Validity Test of Ethical in Making Decision

Item r Value r Table Result

1 0.582 0.1344 VALID

2 0.535 0.1344 VALID

3 0.482 0.1344 VALID

4 0.552 0.1344 VALID

5 0.691 0.1344 VALID

6 0.629 0.1344 VALID

7 0.540 0.1344 VALID

8 0.523 0.1344 VALID

9 0.479 0.1344 VALID

10 0.587 0.1344 VALID

11 0.505 0.1344 VALID

12 0.464 0.1344 VALID

13 0.056 0.1344 UNVALID

14 0.465 0.1344 VALID

15 0.493 0.1344 VALID

The table 4.8 above show that the r value for each item is greater than r table which is 0.1344

(significant 5%). It means all the questions item is correlated each other and can describe the

43

measurement of the questioner. In conclusion of this result is each item is valid and can be

process to reliability test. However item no 13 do not passed the validity test, therefore

researcher needs to re-examine the validity test for ethical in decision making with item

number 13 have been deleted.

The result of validity test with item no 13 has been delete as follows:

Table 4.9

Validity Test of Ethical in Making Decision

Item r Value r Table Result

1 0.594 0.1598 VALID

2 0.532 0.1598 VALID

3 0.495 0.1598 VALID

4 0.561 0.1598 VALID

5 0.701 0.1598 VALID

6 0.637 0.1598 VALID

7 0.565 0.1598 VALID

8 0.564 0.1598 VALID

9 0.502 0.1598 VALID

10 0.607 0.1598 VALID

11 0.511 0.1598 VALID

12 0.446 0.1598 VALID

14 0.421 0.1598 VALID

15 0.492 0.1598 VALID

44

The table 4.9 show after item no 13 deleted. The r value for each item is still greater than r

table which is 0.1344 (significant 5%). It means all the questions item is correlated each other

and can describe the measurement of the questioner. In conclusion the result each item is

valid and can be process to reliability test.

IV.3.2. Result of Reliability Test

According to Ghozali (2011), reliability test is a tool for a questionnaire which is an

indicator of the variable or construct. To know the validity and reliability of a measurement

tool, so there should be a test of research instrument to a group that has related characteristic

with respondents of the research. Reliability test used to show how far the measurement

result is relatively consistent if the measurement re-done for twice or more. Reliability test

as is an index to show the degree of trusted and relied of the instrument.

In this study researcher using Cronbach’s Alpha as the basis to measure the reliability.

The reliability tes is done by used SPSS software. The instrument or coefficient used in this

test is Cronbachs Alpha. If alpha > 0,6 can be concluded as reliable (Ghozali, 2011) in

Hanjani (2014). In addition generally an instrument can be categorized as reliable if cronbach

alpa > 0,6 Supramono and Utami (2004) in Ashari (2011).

45

IV.3.2.1 Reliability Test of Love of Money Variable

The result of love of money variable as follow:

Table 4.10

Reliability test of Love of Money

Reliability Statistics

Cronbach's

Alpha

N of Items

,845 15

Item-Total Statistics

Scale Mean if

Item Deleted

Scale

Variance if

Item Deleted

Corrected

Item-Total

Correlation

Cronbach's

Alpha if Item

Deleted

item_1 49,74 54,126 ,222 ,853

item_2 49,30 50,800 ,450 ,838

item_3 49,40 49,241 ,571 ,830

item_4 49,26 51,783 ,437 ,838

item_5 48,76 49,689 ,553 ,831

item_6 49,22 49,665 ,605 ,828

item_7 49,21 51,035 ,454 ,837

item_8 48,62 51,438 ,563 ,831

item_9 48,40 53,068 ,518 ,835

46

item_10 48,17 53,930 ,468 ,837

item_11 48,80 51,054 ,495 ,835

item_12 48,63 54,088 ,417 ,839

item_13 48,74 53,703 ,395 ,840

item_14 48,68 50,887 ,538 ,832

item_15 48,64 51,966 ,537 ,833

The table 4.10 above show that the Cronbach’s Alpha of experience variable is > 0.60 can be

conclude that the question of this variable is reliable which means data all questionnaires

answered can be used for this research.

VI.3.2.2 Reliability Test of Religiosity Variable

The result of Religiosity variable as follow:

Table 4.11

Reliability Test of Religiosity Variable

Reliability Statistics

Cronbach's

Alpha

N of Items

,708 14

47

Item-Total Statistics

Scale Mean if

Item Deleted

Scale

Variance if

Item Deleted

Corrected

Item-Total

Correlation

Cronbach's

Alpha if Item

Deleted

item_1 46,82 31,108 ,260 ,700

item_2 47,62 30,677 ,164 ,717

item_3 46,71 31,181 ,281 ,698

item_4 46,94 30,510 ,371 ,689

item_5 46,97 30,592 ,301 ,695

item_6 47,74 30,249 ,230 ,706

item_7 47,17 30,410 ,298 ,696

item_8 47,65 29,789 ,260 ,702

item_9 47,78 27,519 ,495 ,668

item_10 46,91 29,965 ,400 ,685

item_11 46,95 30,898 ,288 ,697

item_12 46,54 31,010 ,338 ,693

item_13 48,07 27,655 ,437 ,676

item_14 48,01 27,240 ,452 ,673

48

The table 4.11 above show that the Cronbach’s Alpha of experience variable is > 0.60 can be

conclude that the question of this variable is reliable which means data all questionnaires

answered can be used for this research.

IV.3.2.3. Reliability Test of Ethical in Making Decision Variable

The result of ethical in making decision variable as follow:

Table 4.12

Reliability Test of Ethical in Making Decision Variable

Reliability Statistics

Cronbach's

Alpha

N of Items

,819 14

Item-Total Statistics

Scale Mean if

Item Deleted

Scale

Variance if

Item Deleted

Corrected

Item-Total

Correlation

Cronbach's

Alpha if Item

Deleted

item_1 46,96 30,718 ,496 ,803

item_2 47,30 31,184 ,421 ,809

item_3 47,22 31,919 ,392 ,811

item_4 46,85 31,237 ,464 ,806

item_5 46,85 29,939 ,626 ,794

item_6 46,86 29,921 ,538 ,800

49

item_7 46,88 31,172 ,468 ,806

item_8 47,32 30,645 ,452 ,807

item_9 46,89 32,207 ,411 ,810

item_10 47,07 30,468 ,508 ,802

item_11 47,07 31,489 ,401 ,810

item_12 47,19 32,125 ,328 ,816

item_13 47,13 32,609 ,312 ,816

item_14 47,20 32,320 ,402 ,810

The table 4.12 above show that the Cronbach’s Alpha of experience variable is > 0.60 can be

conclude that the question of this variable is reliable which means data all questionnaires

answered can be used for this research.

The conclusion of reliability test of all variables as follows:

Table 4.13 Summary Reliability Test

Variable

Cronbach’s

Alpha Result

Love of Money 0.845 Reliable

Religiosity 0.708 Reliable

Ethical in Making

Decision 0.819 Reliable

50

The table 4.13 above shows that the Cronbach’s Alpha of all variables is > 0,60 can be

conclude that the questioner of this variable is reliable which means data all of questionnaires

answered can be used for this research.

IV.4. Hypothesis Test Result

IV.4.1. Coefficient of Determination R2 Test

Coefficient of determination is the proportion of the variation in the dependent variable Y

that is explained, or accounted for, by the variation in the independent variable X Lind,

Marchal, and Wathen (2010, p.462) in Kundhari (2013). It means this test used to measure

how much independent variable used in this research explained the dependent variable in this

research. The result of R2 Test as follows:

Table 4.14 R2 Test

Model Summary

Mode

l

R R Square Adjusted R

Square

Std. Error of

the Estimate

1 ,314a ,099 ,086 5,690

a. Predictors: (Constant), Religiosity , Love of Money

The table 4.16 show that adjusted R square is 0.099 or 9%. That means love of money and

religiosity (all independent variable) can be explained the ethical in decision making

(dependent variable) with 9% and the rest 91% is explained by other variable than variable

used by researcher.

51

IV.4.2 Partial Test (T Test)

T-test is to determine how much influence each independent variable on dependent

variable (Ghozali, 2015) in Novrizah (2010). The criteria used in this research is based on

significant value (significant 5%) and t value from output SPSS software where:

- Ho accepted and Ha rejected if Sig value > 0,05 or t value < t table.

- Ha accepted and Ho rejected if Sig value < 0,05 or t value > t table

The result of t test as follows:

Table 4.15

T-Test

Coefficientsa

Model Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1

(Constant) 36,539 4,634 7,885 ,000

Love of

Money

,189 ,063 ,243 3,006 ,003

Religiosity ,148 ,083 ,145 1,787 ,076

a. Dependent Variable: Ethical in Decision Making

The t table for 151 respondent with 2 independent variable in significant level 5% is 1.9758.

From table 4.17 above love of money has a significant influence in ethical decision making

variable because <0.05 or t value >t table, therefor Ha accepted and Ho rejected. For religion,

52

there is no significant influence in decision making variable because >0.05 or >t table,

therefor Ha rejected and Ho accepted.

The summarized result of t test as follows:

Table 4.16 Summary t-test

Hypothesis Description Result

H1 Love of money have a negative significant influence in making

decision

Accepted

H2 Religiosity have positive significant influence in making decision

Rejected

IV.4.3 Simultaneous Test (F Test)

F-test was used to test all independent variables together on the dependent variable. This test

is to determine whether all independent variable have significant affect simultaneously to the

dependent variable Lind, Marchal, and Wathen (2010) in Kundhari (2013). The criteria used

in this research is based on significant value (significant 5%) and F value output from SPSS

software. The result of F-test as follows:

Table 4.17 F-Test

ANOVAa

Model Sum of

Squares

df Mean

Square

F Sig.

1

Regression 523,612 2 261,806 8,087 ,000b

Residual 4791,063 148 32,372

Total 5314,675 150

53

a. Dependent Variable: Ethical in Decision Making

b. Predictors: (Constant), Religiosity , Love of Money

Table 4.19 show that F value is 8,087 with significant 0.000. Because the F count>1.55 and

the sig. probability is much smaller than 0.005 or 5%. Then the regression result can be mean

that ethical decision making can be influence by love of money and religiosity.

IV.5. Multi Regression Analysis

From table 4.17 above multi regression equation as follow:

Ethic Decision Making = 36.539 + 0.189 love of money + 0.148 Religiosity

From the model above can be conclude as follows:

a. Ethical decision making will be 36.539 if love of money and religiosity equal to zero.

b. If love of money and religiosity increase by 1 point, ethical decision making will

increase 0.189 and 0.148 respectively

From the model above can be conclude also that (Ha: βi ≠ 0 , i=1,2), therefore Ha is accepted

and Ho is rejected.

IV.6 Interpretation Research Result

1. The influences of love of money on ethical decision making

H1: Love of money has significant influence in making decision. Love of money

statistically influence significantly in ethical decision making. From hypothesis test result the

significant is 0.003 < 0.005 therefor H1 is accepted. Tang and Chiu (2003) theorized that

love of money strongly related with the concept of “greed”. They found that Hong Kong

employee with highest level love of money is not satisfied than the employee have lowest

54

level. That’s mean that because of greed, even the person already get high fee and high

position in the company where their work, but there is not satisfy with what the person get.

2. The influences of religiosity on ethical decision making

H2: Religiosity has significant influence in making decision. Religiosity statistically

not influence ethical decision making. From hypothesis test result, the result is 0.076 > 0.005

therefor H2 is rejected. In United Stated, there is an online news that making article with the

title about more young people are moving away from religion (NPR, Coburn Dukehart,

2013). It’s mean the believing person in God in modern era is start decreasing. They just do

just with what they believe is good for other and no one get hurt, they will do. So making

decision is not only from religiosity, but the people who have no religion or not believe in

God also can influence decision making based on what they morality believe and based on

people common ethics and moral value.

3. The influences of love of money and religiosity on ethical decision making

H3: Love of money and religiosity have significant influence in making decision.

From F test result the significant is 0 < 0.05 therefore H3 is accepted. That’s mean that all

independent variable have significant influence on dependent variable. From hypothesis test,

adjusted R2 0.086 that mean 9% of this research explained how ethical decision making

influence by using love of money and religiosity. The rest 91% is explained by other variable

than variable that used by researcher.

55

CHAPTER V

CONCLUSION AND RECOMMENDATION

V.1. Conclusion

Based on the analysis and result of the tests in the previous chapters, the conclusion

of THE INFLUENCES OF LOVE OF MONEY AND RELIGIOSITY TOWARD ETHICAL

DECISION MAKING AMONG ACCOUNTING STUDENT IN INDONESIA

Love of money statistically has a significant influence on making decision. From

hypothesis result the significant is 0.003 < 0.005 therefor H1 is accepted. That means

ethical decision making produce from love of money. With love of money, a person

can make decision for themselves that can be a positive things or negative things.

Religiosity statistically has no significant influence on making decision. From

hypothesis result the significant is 0.076 > 0.005 therefor H2 is rejected. That means

ethical decision making is not produce from religiosity. Because the level of

religiosity someone can’t be a measure to make a decision. Just do by what they

believe as long as is good and not hurt anybody or the opposite they will do.

V.2. Recommendation

Based on research conducted, the researcher would like to recommend the following things

as a recommendation for next research.

For next researcher:

More spread the questionnaire to respondent candidate in order to attain a result can

represent broader type respondent

56

Developing new model that could describe ethical decision making. Researcher used

questionnaire in this research there is possibility of neglect from the respondent in

answering the questionnaire. Also maybe can use direct questionnaire and not only

by link

Studying some more relevant independent variables other than variable used in this

research to discover the influence ethical decision, such as gender.

Researcher spread the questionnaire in a month which is it short term to get a lot

respondent remind that the sample is Indonesia.

The researcher add new variable, because in this skripsi, only use 2 variable and part

of internal factor. There is have another factor that can influence ethical making

decision which are internal factor or external factor

57

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APENDIECES

Validity Test of Love of Money Variable

Item r Value

R

Table Result

1 0.353 0.1344 VALID

2 0.557 0.1344 VALID

3 0.660 0.1344 VALID

4 0.536 0.1344 VALID

5 0.643 0.1344 VALID

6 0.682 0.1344 VALID

7 0.558 0.1344 VALID

8 0.635 0.1344 VALID

9 0.582 0.1344 VALID

10 0.532 0.1344 VALID

11 0.587 0.1344 VALID

12 0.489 0.1344 VALID

13 0.478 0.1344 VALID

14 0.620 0.1344 VALID

15 0.609 0.1344 VALID

Validity Test of Religiosity Variable

Item r Value r Table Result

1 0.381 0.1344 VALID

2 0.347 0.1344 VALID

3 0.392 0.1344 VALID

4 0.474 0.1344 VALID

5 0.425 0.1344 VALID

6 0.395 0.1344 VALID

7 0.428 0.1344 VALID

8 0.426 0.1344 VALID

9 0.623 0.1344 VALID

10 0.508 0.1344 VALID

11 0.406 0.1344 VALID

12 0.436 0.1344 VALID

13 0.584 0.1344 VALID

14 0.601 0.1344 VALID

Validity Test of Ethical in Making Decision

Item r Value r Table Result

1 0.582 0.1344 VALID

2 0.535 0.1344 VALID

3 0.482 0.1344 VALID

4 0.552 0.1344 VALID

5 0.691 0.1344 VALID

6 0.629 0.1344 VALID

7 0.540 0.1344 VALID

8 0.523 0.1344 VALID

9 0.479 0.1344 VALID

10 0.587 0.1344 VALID

11 0.505 0.1344 VALID

12 0.464 0.1344 VALID

13 0.056 0.1344 UNVALID

14 0.465 0.1344 VALID

15 0.493 0.1344 VALID

Validity Test of Ethical in Making Decision

Item r Value r Table Result

1 0.594 0.1598 VALID

2 0.532 0.1598 VALID

3 0.495 0.1598 VALID

4 0.561 0.1598 VALID

5 0.701 0.1598 VALID

6 0.637 0.1598 VALID

7 0.565 0.1598 VALID

8 0.564 0.1598 VALID

9 0.502 0.1598 VALID

10 0.607 0.1598 VALID

11 0.511 0.1598 VALID

12 0.446 0.1598 VALID

14 0.421 0.1598 VALID

15 0.492 0.1598 VALID

The result reliability test of love of money

Reliability Statistics

Cronbach's

Alpha

N of

Items

,845 15

The result reliability test of religiosity

Reliability Statistics

Cronbach's

Alpha

N of

Items

,708 14

The result of reliability test of ethical decision making

Reliability Statistics

Cronbach's

Alpha

N of

Items

,819 14

The result of descriptive statistic

Descriptive Statistics

N Minimu

m

Maximu

m

Sum Mean Std.

Deviation

Varian

ce

Statisti

c

Statistic Statistic Statisti

c

Statisti

c

Std.

Error

Statistic Statisti

c

Love of Money 151 29 70 7912 52,40 ,624 7,666 58,774

Religiosity 151 38 70 7688 50,91 ,474 5,825 33,933

Ethical in Decision

Making 151 40 68 8147 53,95 ,484 5,952 35,431

Valid N (listwise) 151

The result of F test

ANOVAa

Model Sum of

Squares

df Mean

Square

F Sig.

1

Regression 523,612 2 261,806 8,087 ,000b

Residual 4791,063 148 32,372

Total 5314,675 150

a. Dependent Variable: Ethical in Decision Making

b. Predictors: (Constant), Religiosity , Love of Money

The result of R test

Model Summary

Mode

l

R R Square Adjusted R

Square

Std. Error of

the Estimate

1 ,314a ,099 ,086 5,690

a. Predictors: (Constant), Religiosity , Love of Money

The result of T test

Coefficientsa

Model Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1 (Constant) 36,539 4,634 7,885 ,000

Love of

Money ,189 ,063 ,243 3,006 ,003

Religiosity ,148 ,083 ,145 1,787 ,076

a. Dependent Variable: Ethical in Decision Making

My name Rudi Afandi Winata, Student of President University. Currently doing research on

ethical decision making. I expect your willingness to fill out the questionnaire so the knowledge

of ethical decision making can be developed. This study will not be succsessful without your

participation, I understand your limitations of time and the density, therefore i have tried to make

the questionnaire as short as possible that takes less than 15 minutes.

For your willingness and participation for taking the time to fill this questionnaire, thank you.

Best regards

Rudi Afandi Winata

Demografic respondent

Age :

Religion :

Semester :

Gender :

Question Strongly Disagree

Disagree Neutral Agree Strongly Agree

Money is how we compare each other

Money represent my achievement

Money is a symbol of my success

Money reflect my accomplishment

I am motivated to work hard for money

I am highly motivated by money

Money is a motivator A person should make certain that their

actions never intentionally harm another

even to a small degree

Risks to others should never be tolerated,

irrespective of how small the risks might be.

The existence of potential harm to others is

always wrong, irrespective of the benefits to

be gained

One should never psychologically or

physically harm another person

One should not perform an action which

might in any way threaten the dignity and

welfare of another individual

If an action could harm an innocent other, then

it should not be done.

The dignity and welfare of other people

should be the most important concern in any

society.

It is never necessary to sacrifice the welfare

of other

Having a lot money is good

It would be nice to be rich

I want to be rich

My life will be more enjoyable, if I am rich

and have more money

What is ethical varies from one society to

another

Moral standards should be seen as being

individualistic, what one person considers to

be moral may be judged to be immoral by

another person

Different types of moralities cannot be

compared as to rightness

Questions of what is ethical for everyone

can never be resolved since what is moral

or immoral is up to the individual.

Moral standards are simply personal rules

which indicate how a person should behave,

and are not to be applied in making

judgments of others. Ethical considerations in interpersonal

relations are so complex that individuals

should be allowed to formulate their own

individual codes.

Rigidly codifying an ethical position that

prevents certain types of actions could

stand in the way of better human relations

and adjustment

I enjoy reading about my religion

It doesn’t much matter what I believe so

long as I am good

It is important to me to spend time in

private thought and prayer.

I have often had a strong sense of God’s

presence.

I try hard to live all my life according to

my religious beliefs.

Although I am religious, I don’t let it

affect my daily life

My whole approach to life is based on my

religion.

Although I believe in my religion, many

other things are more important in life.

Money is valuable

Money is good.

Money is an important factor in the lives

of all of us.

Money is attractive.

I go to religious service because it helps

me to make friends

I pray mainly to gain relief and protection

What religion offers me most is comfort in

times of trouble and sorrow

Prayer is for peace and happiness

I go to religious services mostly to spend

time with my friends.

I go to religious services mainly because I

enjoy seeing people I know there.

Religiosity questionnaire, researcher get from Advance Research Method in Psychology by

David Giles 2013.

Love of Money questionnaire, researcher get from The Physiology of Money by Michael Argyle

and Adrian Fumham 2013.

Ethic questionnaire, researcher get from Business Ethics by K. Praveen Parboteeah, John B.

Cullen