Peran Pendidikan Kewirausahaan Dan Love Of Money Terhadap Intensi Berwirausaha Pada Mahasiswa Akuntansi

Agni Astungkara, Rochmi Widayanti


The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient.

Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.


accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.

Full Text:



Acs, Z. (2006). How is entrepreneurship good for economic growth?. Innovations: technology, governance, globalization, 1(1), 97-107.

Amit, R., MacCrimmon, K. R., Zietsma, C., & Oesch, J. M. (2001). Does money matter?: Wealth attainment as the motive for initiating growth-oriented technology ventures. Journal of business venturing, 16(2), 119-143.

Bae, T. J., Qian, S., Miao, C., & Fiet, J. O. (2014). The relationship between entrepreneurship education and entrepreneurial intentions: A meta–analytic review. Entrepreneurship theory and practice, 38(2), 217-254.

Bonner, S.E. dan Sprinkle, G.B., (2002). “The Effects of Monetary Incentives on Effort and Task Performance: Theories, Evidence, And A Framework for Research.” Accounting, Organizations and Society, 27(4), pp.303-345.

Brandstätter, E., & Brandstätter, H. (1996). What's money worth? Determinants of the subjective value of money. Journal of Economic Psychology, 17(4), 443-464.

Cassar, G. (2007). Money, money, money? A longitudinal investigation of entrepreneur career reasons, growth preferences and achieved growth. Entrepreneurship and Regional Development, 19(1), 89-107.

Coleman, J. W. (1992). Crime and money: motivation and opportunity in a monetarized economy. American Behavioral Scientist, 35(6), 827-836.

Corman, J., Perles, B., & Yancini, P. (1988). Motivational factors influencing high-technology entrepreneurship. Journal of Small Business Management, 26(1), 36.

Donckels, R. (1991). Education and entrepreneurship experiences from secondary and university education in Belgium. Journal of Small Business and Entrepreneurship, 9(1), 35–42.

Gagné, M. dan Deci, E.L., 2005. “Self‐Determination Theory and Work Motivation.” Journal of Organizational behavior, 26(4), pp.331-362.

Germak, A. J., & Robinson, J. A. (2014). Exploring the motivation of nascent social entrepreneurs. Journal of Social Entrepreneurship, 5(1), 5-21.

Ghozali, Imam. (2015). Partial Least Square: Konsep, Teknik, dan Aplikasi. Semarang: Badan Penerbit UNDIP

Indarti, N., & Rostiani, R. (2008). Intensi kewirausahaan mahasiswa: Studi perbandingan antara Indonesia, Jepang dan Norwegia. Journal of Indonesian Economy and Business, 23(4), 369-384.

Law, K. S., Wong, C. S., & Mobley, W. M. (1998). Toward a taxonomy of multidimensional constructs. Academy of management review, 23(4), 741-755.

Lestari, R. B., & Wijaya, T. (2012). Pengaruh Penddidikan Kewirausahaan terhadap Minat Berwirausaha Mahasiswa di STIE MDP, STMIK, dan STIE Musi. Forum Bisnis dan Kewirausahaan Jurnal Ilmiah STIE MDP, (Vol. 1 No. 2, pp. 112-119)

Li-Ping Tang, T., Shin-Hsiung Tang, D., & Luna-Arocas, R. (2005). Money profiles: The love of money, attitudes, and needs. Personnel review, 34(5), 603-618.

Li-Ping Tang, T., Chen, Y. J., & Sutarso, T. (2008). Bad apples in bad (business) barrels: The love of money, Machiavellianism, risk tolerance, and unethical behavior. Management Decision, 46(2), 243-263.

Liu, B. C., & Tang, T. L. P. (2011). Does the love of money moderate the relationship between public service motivation and job satisfaction? The case of Chinese professionals in the public sector. Public Administration Review, 71(5), 718-727.

Meinawati, N. (2017). Pengaruh Latar Belakang Keluarga dan Pendidikan Kewirausahaan terhadap Intensi Berwirausaha melalui Efikasi Diri. Indonesian Journal of Economic Education(IJEE), 1(1).

Scott-Clayton, J. (2011). On money and motivation a quasi-experimental analysis of financial incentives for college achievement. Journal of Human resources, 46(3), 614-646.

Scott Morton, F. M., & Podolny, J. M. (2002). Love or money? The effects of owner motivation in the California wine industry. The Journal of Industrial Economics, 50(4), 431-456.

Setiawan, D., & Sukanti, S. (2016). Pengaruh Ekspektasi Pendapatan, Lingkungan Keluarga dan Pendidikan Kewirausahaan Terhadap Minat Berwirausaha. Jurnal Profita: Kajian Ilmu Akuntansi, 4(7).

Tang, T. L. P. (1992). The meaning of money revisited. journal of Organizational Behavior, 13(2), 197-202.

Tang, T. L. P., & Kim, J. K. (1999). The meaning of money among mental health workers: The endorsement of money ethic as related to organizational citizenship behavior, job satisfaction, and commitment. Public Personnel Management, 28(1), 15-26.

Tang, T. L. P. (2007). Income and quality of life: Does the love of money make a difference?. Journal of Business Ethics, 72(4), 375-393.

Tang, T. L. P., Sutarso, T., Davis, G. M. T. W., Dolinski, D., Ibrahim, A. H. S., & Wagner, S. L. (2008). To help or not to help? The Good Samaritan Effect and the love of money on helping behavior. Journal of Business Ethics, 82(4), 865-887.

Vitell, S. J., Paolillo, J. G., & Singh, J. J. (2006). The role of money and religiosity in determining consumers’ ethical beliefs. Journal of business ethics, 64(2), 117-124.

Wennekers, S., & Thurik, R. (1999). Linking entrepreneurship and economic growth. Small business economics, 13(1), 27-56.

Zhao, H., Seibert, S. E., & Hills, G. E. (2005). The mediating role of self-efficacy in the development of entrepreneurial intentions. Journal of Applied Psychology, 90(6), 1265–1272.

Sumber Lain:

Kompas, 5 April 2018: Jumlah entrepreneur di Indonesia Jauh di Bawah Negara Maju ini kata Jokowi.

Laporan Perkembangan Data Usaha Mikro, Kecil, Menengah (UMKM) dan Usaha Besar (UB) TAHUN 2016 – 2017 (Kementerian Koperasi dan UKM)



  • There are currently no refbacks.

Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics