THE INFLUENCE OF LOVE OF MONEY AND LOCUS OF CONTROL ON THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENTS
Keywords:
Love of Money, Locus of Control, Ethical Behavior.Abstract
This study aims to analyze the influence of love of money and locus of control on the ethical behavior of accounting students at four State Universities in Bandar Lampung. The continuous occurrence of ethical violations in the accounting profession emphasizes the importance of forming integrity from the early stages of higher education. This quantitative research employed a survey method with a minimum sample of 359 students, determined through purposive sampling. Primary data were collected using a Likert-scale questionnaire and analyzed using Multiple Linear Regression (SPSS 26) after the research instruments were proven valid and reliable. The results indicate that love of money (X1) and locus of control (X2), both partially and simultaneously, have a positive and significant effect on the ethical behavior of accounting students (Y). The regression coefficients show that both variables enhance ethical behavior. These findings are consistent with the Theory of Planned Behavior (TPB), Deontology, and Utilitarianism, which conclude that rational financial motivation and strong self-control encourage students to maintain integrity and prepare themselves to become ethical professional accountants.
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