Hubungan antara Love of Money, Machiavellian dengan Persepsi Etis: Analisis Berdasarkan Perspektif Gender

R. Rindayanti, Dekeng Setyo Budiarto


Ethical behavior is important since help educators and researchers understand future managers and executives’ ethical behavior in organization. The research investigates the relationship between gender, love of money, machiavellian and ethic behavior. Data collected  from 102 student of departemen of accounting. Result of the whole sample revealed that Machiavellian has significant effect on ethic behavior and there’s different perception on ethic behavior based from gender.


love of money; machiavellian; ethic behaviour; gender

Full Text:



Ajzen, I & Fisbein, M. 1980. Understanding Attitudes and Predicting Social Behavior. New Jersey: Prentice-Hall.Englewood Cliffs.

Erlintan DN. 2014. Pengaruh Love of Money dan Perilaku Machiavellian terhadap Persepsi Etis Mahasiswa Akuntansi. Jurnal Profita. Hal 68-85.

Feiner, M. 2004. The Feiner Points of Leadership.” Warner Business Books, New York, NY

Hogue, M. Levashina, J. & Hang, H. 2013. Will I feke It? The Interplay of Gender, Machiavellianism, and Self-monitoring on Strategies for Honesty in Job Interviews. Journal of Business Ethics.117: 399-411.

Jurkiewicz, CL. Giacalone, RA. & Knouse, SB. 2004. Transforming Personal Experience into Pedagogical Tool: Ethical Complaints. Journal of Business Ethics. 53: 283-95

Musbah, A. Cowtown, CJ. & Tyfa, D. 2016. The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountan’s Ethical Decision Making. Journal of Business ethics. 134: 335-358.

Noviani R & Andri P. (2014). Analisis Pengaruh Love of Money terhadap Persepsi Etis Mahasiswa Akuntansi. Diponegoro Journal of Acounting. 3 (3): 1-12.

O’Leary, VE. & Depner, C. 1975. College Males Ideal Female: Changes in Sex-Role Stereotype.”The Journal of Social Psychology.95: 40-193.

Richmond, K. 2003. Ethical Reasoning, Machiavellian Behavior, and Gender: The Impact on Accounting Students’ Ethical Decision Making. PhD Dissertation .Virginia Polytechnic Institute.

Sidani, Y. & Ariss, A. 2015. New Conceptual Foundations for Islamic Business Ethics: The Contribution of Abu Hamid Al-Ghazali. Journal of Business Ethics.129: 847-857.

Singhapakdi, A. Vitell, SJ. Lee, DJ. Nisius, AM& Yu, GB. 2012. The Influence of Love of Moneyand Religiosity on Ethical Decision-making in Marketing. Journal of Business Ethics. 114: 183-191.

Sugiyono. 2010. Metode penelitian bisnis” (pendekatan kuantitatif, kualitatif, dan R&D). Bandung: Alfabeta.

Tang, TL. 2016. Theory of Monetary Intelligence: Money Attitudes-religious Values, Making Money, Making Ethical Decisions and Making the Grade. Journal of business Ethics.133: 583-603.

Tang, TL. & Tang, TL. 2010. Finding the Lost Sheep: A Panel Study of Business Students’ Intrinsic Religiosity, Machiavellianism, and Unethical Behavior Intention in a Public Institution. Ethics and Behavior. 20. (5): 352–379.

Tang, TL., Chen, YJ& Sutarso, T. 2008. Bad Apples in Bad (Business) Barrels: the Love of Money, Machiavellianism, Risk Tolerance, and Unethical Behavior. Management Decision. 46 (2): 243-63

Tang, TL.& Chen, Y. 2008. Intelligence vs. Wisdom: The Love of Money, Machiavellianism, and Unethical Behavior across College Major and Gender. Journal of Business Ethics.82: 1–26.

Toriq IA. 2015. Pengaruh Love of Money dan Machiavellian terhadap Persepsi Etis Mahasiswa Akuntansi. Jurnal Nominal. 4(2): 31-44

Uddin, N & Gillet, PR. 2002. The Effect of Moral Reasoning and Self Monitoring on CFO Intentions to Report Fraudulently on Financial Statement. Journal of Business Ethics.40: 15-32.

Walker, AG. Smither, JW.DeBode, J. 2012. The Effect of Religiosity on Ethical Judgments. Journal of Business Ethics. 106: 437-452.

Westbrook, KW. Arendall, CS.& Padelford, WM. 2011. Gender, Competitiveness, and Unethical Negotiation Strategis. Gender in Management: International Journal. 26 (4): 289-310.

DOI: Abstract - 0 PDF - 0


  • There are currently no refbacks.

Published by
Department of Accounting, Faculty of Economic and Business,
Syarif Hidayatullah State Islamic University

Jl. Ir. H. Juanda no 95, Ciputat 15412, Tangerang Selatan, Banten, Indonesia
Phone:+62(21) 7493318, Fax.: +62 (21) 7496006. e-Mail: 

View My Stats License

This work is licensed under CC BY-SA