Journal of Islamic and Muhammadiyah Studies
Vol 4 (2023): February
Study Of Muhammadiyah Studies

The Influence of Professional Ethics, Self Efficacy and Love of Money on Accounting Students' Interests in a Career in Taxation with Motivation as a Moderating Variable (Study on Accounting S1 Students at Muhammadiyah University of Sidoarjo)
Pengaruh Etika Profesi, Self Efficacy dan Love of Money Terhadap Minat Mahasiswa Akuntansi dalam Berkarir di Bidang Perpajakan dengan Motivasi Sebagai Variabel Moderating (Studi pada Mahasiswa S1 Akuntansi di Universitas Muhammadiyah Sidoarjo)


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  • Leny Aisyah,
  • Santi Rahma Dewi
Leny Aisyah
Universitas Muhammadiyah Sidoarjo, Indonesia
Santi Rahma Dewi
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/jims.v4i0.1545
Published February 27, 2023
Keywords
  • Professional Ethics,
  • Self Efficacy,
  • Love of Money,
  • Interest in a Career in Taxation,
  • Motivation
How to Cite
Aisyah, L., & Dewi, S. R. (2023). The Influence of Professional Ethics, Self Efficacy and Love of Money on Accounting Students’ Interests in a Career in Taxation with Motivation as a Moderating Variable (Study on Accounting S1 Students at Muhammadiyah University of Sidoarjo). Journal of Islamic and Muhammadiyah Studies, 4, 10.21070/jims.v4i0.1545. https://doi.org/10.21070/jims.v4i0.1545

Copyright (c) 2023 Leny Aisyah, Santi Rahma Dewi

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

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Abstract

This study aims to determine the effect of professional ethics, self-efficacy and love of money on the interest of accounting students in a career in taxation, whether motivation is able to moderate professional ethics, self-efficacy and love of money onrthe interestjof accountingjstudents inja careerjinjtaxation. Thisjresearch method usesjquantitative,jdata collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the Slovin formula as many as 55 respondents. The data analysis technique used in this research is using the SPSS Verssion 26 application.The results showed that (1) professional ethics and love of money had a significant effect on the interest of accounting students in a career in taxation, (2) Self Efficacy had no significant effect on the interest of accounting students in a career in taxation, (3) motivation was able to moderate professional ethics and love of money on the interest of accounting students in a career in taxation, (4) motivation is not able to moderate self-efficacy on the interest of accounting students in a career in taxation.

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