EN 
IN
Journal article
THE EFFECT OF LOVE OF MONEY ON ETHICS WITH MANACIKA PARISUDHA (CONCEPT OF GOOD THINKING) AS MODERATING VARIABLES
Ida Ayu Ratih Manuari Ni Putu Sri Harta Mimba Anak Agung Ngurah Bagus Dwirandra
Volume : 0 Nomor : 8 Published : 2018, August
International Journal of Economics, Commerce and Management United Kingdom
Abstrak
Quality of audit opinion is a very important thing for all external parties and internal company.Quality of opinion can be said good if in the process follow the code of ethics. If it does not follow the code of ethics it will be like a case of violation of the code of ethics Century Bank in2008 which one cause one of them because of the low quality of audit opinion can make people's confidence in the accounting profession declined. This study was conducted to detect whether the factor of love of money is a factor that influences the ethical attitude of an accountant by including mana cika parisudha as moderator. Value added in this research is the researcher enters the element of local wisdom that is mana cika parisudha (concept of good thinking) as moderator so that this research becomes relatively new. This research is expected to be very useful for Udayana University especially Accounting Department in shaping the character of accounting graduates who uphold the code of ethics and professionalism.