Analysis shows love of money positively impacts ethical knowledge in accountants, while Machiavellianism negatively affects it, suggesting ethical behavior is influenced by these factors.
This study aims to analyze Love of Money and Machiavellian on the Ethical Perception of Accountant Behavior through Ethical Knowledge as an intervening variable. The sampling technique used was purposive sampling, and a sample of 100 respondents, calculated using the Slovin’ formula. This study used a questionnaire as a data collection method. Data analysis used to test the hypothesis was conducted by using the path analysis technique. This study obtained the results of the analysis that love of money had a positive and significant effect on ethical knowledge. Machiavellian had a negative but significant effect on ethical knowledge. This means that the ethical perception of accountant behavior is explained by love of money, Machiavellianism, and ethical knowledge by 70.9%, and the remaining 29.1% is explained by other variables outside the research model.
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Sapariyah et al. (2025) studied this question.
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