FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PROFESI AKUNTAN TERHADAP PRAKTEK EARNINGS MANAGEMENT

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ID: 86527
2009
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Abstract
This study examines the ethics of earnings management practice ofaccount- ing practioners, faculty, and students in Indonesia. Possible detenninants of the ethics, the personal moral philosophies (i.e. idealism and relativism), and the perceived role of ethics and social responsibility were empirically tested. Data for the study were collected from Trisakti university's students, faculty of universities in Jakarta, and auditors of accounting fi4ms in Jakarta. A multiple regression analysis was used to test the hypotheses. The findings indicate a positive relationship between idealism and social responsibility focus on long-term gains, and the ethical perception of earnings management. Keywords: Accounting ethics, earnings management, ethics determinants, per-sonal moral philosophies, social responsibility
Reference Key
baharuddin2009faktorfaktormedia Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Baharuddin, Ishar;Satyanugraha, Heru;
Journal media riset akuntansi, auditing & informasi
Year 2009
DOI
DOI not found
URL
http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1811
Keywords
Medicine business finance commerce political institutions and public administration (general) accounting. bookkeeping christianity

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