Tri Hita Karana Culture as a Moderate Influence of the Love of Money on Ethical Perception of Fraudulent Accounting Practices
Keywords:
Love of money, Tri Hita Karana Culture, Ethical Perception.Abstract
This research analyses the influence of the love of money on the ethical perception of fraudulent accounting practices of the head of LPD on Denpasar City and to try whether Tri Hita Karana culture may weaken that influences. The techniques of data analysis used to try the influence of the love of money on ethical perception were simply linear regression analysis and moderated regression analysis was used to try whether Tri Hita Karana culture may weaken the influence of the love of money on the ethical perception of fraudulent accounting practices of the head of LPD. The result of data analysis showed that the love of money had negative effects on ethical perception of fraudulent accounting practices of the head of LPD and Tri Hita Karana culture may weaken the influence of the love of money on the ethical perception of fraudulent accounting practices of the head of LPD.
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