The Influence of Machiavellian Character, Love of Money Against Decision of Ethical Auditors with Manacika Parisudha as Moderating Variables (Empirical Study on BPK RI Province of Bali)

Authors

  • Ni Putu Eka Parastika Department of Accounting, Udayana University, Bali, Indonesia
  • Made Gede Wirakusuma Department of Accounting, Udayana University, Bali, Indonesia
  • Ketut Muliartha Department of Accounting, Udayana University, Bali, Indonesia

Keywords:

Machiavellian Character, Love of Money, Ethical Decisions of Auditors, Manacika Parisudha.

Abstract

This research was conducted at BPK RI Bali Province using primary data obtained from questionnaires. The method of determining the sample using a purposive sampling method with samples obtained by 33 auditors. The data analysis technique used is the moderated regression analysis (MRA) interaction test . The results showed that first; Machiavellian nature has a negative and significant effect on the Ethical Decision of the Auditor , second; Love of money affects negatively and statistically significant in Ethical Decision Auditor , third; Manacika Parisudha variable is a moderating variable that weakens the influence of Machiavellian Traits on Auditor Ethical Decisions , and fourth: Manacika Parisudha variable is a moderating variable that weakens the influence of Love of money on Auditor Ethical Decisions.

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Published

2019-10-22

How to Cite

Parastika, N. P. E. ., Wirakusuma, M. G. ., & Muliartha, K. . (2019). The Influence of Machiavellian Character, Love of Money Against Decision of Ethical Auditors with Manacika Parisudha as Moderating Variables (Empirical Study on BPK RI Province of Bali). International Journal of Sciences: Basic and Applied Research (IJSBAR), 48(4), 178–187. Retrieved from https://gssrr.org/index.php/JournalOfBasicAndApplied/article/view/10418

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