ANALISIS ASOSIASI LOVE OF MONEY, IKLIM ETIS ORGANISASI DAN SPIRITUALITAS TERHADAP EARNINGS MANAGEMENT MOTIVATION | Zendy

Nurdiana Kus Hartatik BAJ | Zendy; Endah Susilowati BAJ | Zendy

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ANALISIS ASOSIASI LOVE OF MONEY, IKLIM ETIS ORGANISASI DAN SPIRITUALITAS TERHADAP EARNINGS MANAGEMENT MOTIVATION

Author(s) -

Nurdiana Kus Hartatik BAJ,

Endah Susilowati BAJ

Publication year - 2023

Publication title -

behavioral accounting journal

Language(s) - English

Resource type - Journals

ISSN - 2615-7004

DOI - 10.33005/baj.v1i2.33

Subject(s) - earnings management , earnings , business , affect (linguistics) , confidence interval , accrual , self confidence , business administration , accounting , marketing , psychology , social psychology , statistics , mathematics , communication

This study aims to examine the effect of love of money, the organizational climate and workplace spirituality on earnings management conducted by middle and lower level managers in the animal feed processing industry in the East Java region. This study discusses manager’s confidence to do earnings management when in high or low organizational ethical conditions, high or low love of money, and high or low spiritual levels. The results of data analysis processed using PLS 3.0 show that the level of love of money affects managers' confidence to do earnings management, the level of organizational ethical climate does not affect managers' confidence to do earnings management and the spiritual level has a positive effect on managers' confidence in earnings management.

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