Determination of Ethical Perceptions of University Muhammadiyah Sidoarjo Accounting Students with Religiosity as a Moderating Variable for Implementation of SDGs No.4

This research aims to determine the influence of love of money, Machiavellian, idealism on accounting students' ethical perceptions in moderate religiosity. This research is research using quantitative methods. The population in this study were all accounting students at Muhammadiyah University of Sidoarjo class of 2020. The data used in this study was primary data collected through a questionnaire survey in the form of a Google form and obtained as many as 105 respondents. The method used to test the hypothesis is to apply multiple linear regression analysis techniques to the data that has been collected. The findings of this research indicate that there is a negative relationship between love of money and Machiavellianism on the ethical perceptions of students majoring in accounting. Meanwhile, idealism has a positive influence on the ethical perceptions of students majoring in accounting.