The Influence of Accountant Professional Ethics and Love of Money on Creative Accounting

Abstract

This research aims to analyze the influence of  accounting professional ethics and love of money on creative accounting which is the basis of integrity and morals in the accounting profession and to identify the relationship between accounting professional ethics, Love of Money, and creative accounting as an effort in the view of students. This research uses a quantitative descriptive method with a purposive sampling technique. The population in this study were accounting study program students class 2020 & 2021, Faculty of Economics & Business, Palopo Muhammadiyah University. The sample in this research consisted of 100 students. This research data is primary data collected through questionnaires with the independent variables in this research, namely professional ethics and love of money and the dependent variable, namely creative accounting. The data analysis technique used is multiple linear regression analysis with the help of the SPSS 26 (Statistical Program for Social Science) application. The results of this research show that there is an influence of professional accounting ethics on creative accounting and there is an influence of love of money on creative accounting.