FACTORS AFFECTING THE AMOUNT OF AUDIT FEES

Abstract

This research aims to determine the influence of education level, religiosity, love of money on accounting professional ethics. This research using a quantitative approach. The data collection method uses primary data by giving questionnaires to respondents. The population in this study were accounting students in Java. The sample in this research used the Purposive Sampling method. The analysis technique uses multiple linear regression analysis methods. The research results show that the level of education has a positive effect on professional ethics as evidenced by the regression coefficient value showing a positive relationship. Religiosity has a positive effect on professional ethics as evidenced by the regression coefficient value which shows a positive relationship. Love of Money has a negative effect on accounting professional ethics as evidenced by the regression coefficient value showing a negative relationship.