Authors:

Marce Sherly Kase, Herkulanus Bambang Suprasto, Maria M. Ratna Sari

Abstract:

“This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA). The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.”

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PDF:

https://jurnal.harianregional.com/eeb/full-27337

Published

2017-10-08

How To Cite

KASE, Marce Sherly; SUPRASTO, Herkulanus Bambang; RATNA SARI, Maria M.. CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 3665-3696, oct. 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/27337. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2017.v06.i10.p09.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.06.NO.10.TAHUN 2017

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License