Ethical Sensitivity and the Perception of Accounting Students : Is the Love of Money and Greed the Root of Unethical Attitudes?

Objective - This research aims to investigate the influence of the love of money and greed on the individual's ethical sensitivity.Methodology/Technique - The samples used are 50 students of accounting from Jember University. Path analysis is used to test the hypotheses.Findings - The results show that there is an influence of the Love of Money on Greed. Theoretically, when one has fulfilled one's primary needs, one is able to survive. But human beings are not easily satisfied thus, they would always want to gain more. A person who loves money would be glad when he/she owns money since the person thinks that money can give him/her the comforts of life and the money that he/she has, can be used in whatever way he/she prefers.Novelty - Unlike previous studies, this study looks at the topic from the Islamic perspective