Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi Eksperimen
<p><em>This study aims to investigate factors that influence earnings management behavior, namely: individual ethical ideology, professional commitment on earnings management policies and personal benefits. The samples used are 261 graduate students in Indonesia as a proxy for managers a...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2016-03-01
|
| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/1306 |
| _version_ | 1818383536702357504 |
|---|---|
| author | Ietje Nazaruddin |
| author_facet | Ietje Nazaruddin |
| author_sort | Ietje Nazaruddin |
| collection | DOAJ |
| description | <p><em>This study aims to investigate factors that influence earnings management behavior, namely: individual ethical ideology, professional commitment on earnings management policies and personal benefits. The samples used are 261 graduate students in Indonesia as a proxy for managers and accountants. Validity and reliability testing performed before hypothesis testing using structural equation models. The results showed support for the hypothesis. Personal benefits negative effect on professional commitment and ethical ideology. Professional commitment reduce support for the practice of earnings management, as well as ethical ideology on earnings management behavior</em></p> |
| first_indexed | 2024-12-14T03:07:56Z |
| format | Article |
| id | doaj.art-a399fcadffd347fc9167382a112fb617 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-14T03:07:56Z |
| publishDate | 2016-03-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-a399fcadffd347fc9167382a112fb6172022-12-21T23:19:20ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-03-011421061201108Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi EksperimenIetje Nazaruddin0Universitas Muhammadiyah Yogyakarta<p><em>This study aims to investigate factors that influence earnings management behavior, namely: individual ethical ideology, professional commitment on earnings management policies and personal benefits. The samples used are 261 graduate students in Indonesia as a proxy for managers and accountants. Validity and reliability testing performed before hypothesis testing using structural equation models. The results showed support for the hypothesis. Personal benefits negative effect on professional commitment and ethical ideology. Professional commitment reduce support for the practice of earnings management, as well as ethical ideology on earnings management behavior</em></p>https://journal.umy.ac.id/index.php/ai/article/view/1306earnings managementprofessional commitmentethical ideologypersonal benefit |
| spellingShingle | Ietje Nazaruddin Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi Eksperimen Journal of Accounting and Investment earnings management professional commitment ethical ideology personal benefit |
| title | Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi Eksperimen |
| title_full | Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi Eksperimen |
| title_fullStr | Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi Eksperimen |
| title_full_unstemmed | Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi Eksperimen |
| title_short | Pengaruh Ideologi Etis, Personal Benefit dan Komitmen Profesional Terhadap Perilaku Manajemen Laba: Sebuah Studi Eksperimen |
| title_sort | pengaruh ideologi etis personal benefit dan komitmen profesional terhadap perilaku manajemen laba sebuah studi eksperimen |
| topic | earnings management professional commitment ethical ideology personal benefit |
| url | https://journal.umy.ac.id/index.php/ai/article/view/1306 |
| work_keys_str_mv | AT ietjenazaruddin pengaruhideologietispersonalbenefitdankomitmenprofesionalterhadapperilakumanajemenlabasebuahstudieksperimen |