Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives
This study which aims to test the effects of love of money and the ethical environment of the organization on perception of earnings management behavior with 2x2 factorial experimental research with quasi experiment design. Data collection techniques that used in this study was questionnaire and dis...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Sciendo
2018-12-01
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| Series: | Holistica |
| Subjects: | |
| Online Access: | http://www.degruyter.com/view/j/hjbpa.2018.9.issue-3/hjbpa-2018-0020/hjbpa-2018-0020.xml?format=INT |
| _version_ | 1811329323035000832 |
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| author | Wany Eva Yuliarini Sarah Karjati Pratiwi Dwi |
| author_facet | Wany Eva Yuliarini Sarah Karjati Pratiwi Dwi |
| author_sort | Wany Eva |
| collection | DOAJ |
| description | This study which aims to test the effects of love of money and the ethical environment of the organization on perception of earnings management behavior with 2x2 factorial experimental research with quasi experiment design. Data collection techniques that used in this study was questionnaire and distributed to participants in university. The result showed that, there are differences among individuals in who has a high levels of love of money and a low levels of love of money in perception of earnings management behavior; and there are differences between a company’s condition that has a high internal control elements (organizational ethical environment) and in company condition where there is no internal control elements (organizational ethical environment) is low in perception of earnings management behavior; and there are interaction between love of money and ethical environment of the organization on perception of earnings management behavior. |
| first_indexed | 2024-04-13T15:41:51Z |
| format | Article |
| id | doaj.art-31711b81434f47a9b5f4fcd9b87fe171 |
| institution | Directory Open Access Journal |
| issn | 2067-9785 |
| language | English |
| last_indexed | 2024-04-13T15:41:51Z |
| publishDate | 2018-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Holistica |
| spelling | doaj.art-31711b81434f47a9b5f4fcd9b87fe1712022-12-22T02:41:06ZengSciendoHolistica2067-97852018-12-0193273210.2478/hjbpa-2018-0020hjbpa-2018-0020Determinant of love of money and organization ethics environment implication to earnings management behavioural perceivesWany Eva0Yuliarini Sarah1Karjati Pratiwi Dwi2Universitas Wijaya Kusuma Surabaya, Dukuh Kupang XXV/54 Universitas Wijaya Kusuma Surabaya, IndonesiaUniversitas Wijaya Kusuma Surabaya, IndonesiaThis study which aims to test the effects of love of money and the ethical environment of the organization on perception of earnings management behavior with 2x2 factorial experimental research with quasi experiment design. Data collection techniques that used in this study was questionnaire and distributed to participants in university. The result showed that, there are differences among individuals in who has a high levels of love of money and a low levels of love of money in perception of earnings management behavior; and there are differences between a company’s condition that has a high internal control elements (organizational ethical environment) and in company condition where there is no internal control elements (organizational ethical environment) is low in perception of earnings management behavior; and there are interaction between love of money and ethical environment of the organization on perception of earnings management behavior.http://www.degruyter.com/view/j/hjbpa.2018.9.issue-3/hjbpa-2018-0020/hjbpa-2018-0020.xml?format=INTLove of MoneyOrganizational Ethical environmentEarnings ManagementM490M1M410 |
| spellingShingle | Wany Eva Yuliarini Sarah Karjati Pratiwi Dwi Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives Holistica Love of Money Organizational Ethical environment Earnings Management M490 M1 M410 |
| title | Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives |
| title_full | Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives |
| title_fullStr | Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives |
| title_full_unstemmed | Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives |
| title_short | Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives |
| title_sort | determinant of love of money and organization ethics environment implication to earnings management behavioural perceives |
| topic | Love of Money Organizational Ethical environment Earnings Management M490 M1 M410 |
| url | http://www.degruyter.com/view/j/hjbpa.2018.9.issue-3/hjbpa-2018-0020/hjbpa-2018-0020.xml?format=INT |
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