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Authors: Evita Puspitasari and Mustika Riskafuri

Affiliation: Universitas Padjadjaran, Indonesia

Keyword(s): Gender, Total Income, Ethical Perception, Love of Money.

Abstract: The aim of this study is to investigate the relation between the auditor ethical perception and the love of money that can drive the fraud, along with the age, gender, and income as other factors. The research method of this study is Path Analysis with decomposition model. The result found that there was a correlation for gender and love of money. Male tended to have the higher-level love of money. The result implied that male tended to put money as an important thing. We assumed this happened since in eastern culture it was the male that had responsibility in fulfilling the needs of his family. Further, this study proved that the respondent income did not affect the love of money. The finding indicated that the amount of salary respondents had did not correlate to the level of the love of money. The wealth of people was more determined by his/her mindset, not by the income they got. In this study, we also found that gender and income did not influence the auditor ethical perception about fraud. Both male and female auditor had indifferent fraud ethical perception; and income of the respondents did not affect the fraud ethical perception of auditor. Finally, this study found that the respondents’ level of love of money did not correlate with the fraud ethical perception of auditor. (More)

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Paper citation in several formats:
Puspitasari, E. and Riskafuri, M. (2018). Love of Money and Auditor Ethical Assessment - Fraud Perception Analysis. In 1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP; ISBN 978-989-758-315-5; ISSN 2184-2736, SciTePress, pages 331-334. DOI: 10.5220/0007081803310334

@conference{iciebp18,
author={Evita Puspitasari. and Mustika Riskafuri.},
title={Love of Money and Auditor Ethical Assessment - Fraud Perception Analysis},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP},
year={2018},
pages={331-334},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007081803310334},
isbn={978-989-758-315-5},
issn={2184-2736},
}

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - ICIEBP
TI - Love of Money and Auditor Ethical Assessment - Fraud Perception Analysis
SN - 978-989-758-315-5
IS - 2184-2736
AU - Puspitasari, E.
AU - Riskafuri, M.
PY - 2018
SP - 331
EP - 334
DO - 10.5220/0007081803310334
PB - SciTePress

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