Authors:

Ni Made Trisna Savitri, Made Gede Wirakusuma, A.A.N.B Dwirandra

Abstract:

“This study aims to examine the effect of Machiavellian nature on auditors’ ethical decisions, the effect of love of money on auditors’ ethical decisions and the Law of Karma Phala in moderating the effect of Machiavellian nature and love of money on auditors’ ethical decisions. This research was conducted at BPK RI Bali Province using primary data obtained from questionnaires. The method of determining the sample using the purposive sampling method with a sample of 44 auditors obtained. The data analysis technique used is the interaction test of the moderating variable moderated regression analysis (MRA). The implications of this research include two things, namely theoretical implications and practical implications. The results showed that Machiavellian nature had a negative effect on Auditor’s Ethical Decisions, Love of money had a negative effect on Auditor’s Ethical Decisions, and the Karma Phala Law variable was a moderating variable that weakened the influence of Machiavellian and Love of money on Auditor’s Ethical Decisions.”

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PDF:

https://jurnal.harianregional.com/eeb/full-82560

Published

2022-05-30

How To Cite

SAVITRI, Ni Made Trisna; WIRAKUSUMA, Made Gede; DWIRANDRA, A.A.N.B. KEYAKINAN HUKUM KARMA PHALA MEMODERASI PENGARUH SIFAT MACHIAVELLIAN DAN LOVE OF MONEY PADA KEPUTUSAN ETIS AUDITOR.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 603-614, may 2022. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/82560. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2022.v11.i05.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.11.NO.05.TAHUN.2022

Section

Articles

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