Open AccessDeterminant of love of money and organization ethics environment implication to earnings management behavioural perceives
Author(s) -
Eva Wany,
Sarah Yuliarini,
Pratiwi Dwi Karjati
Publication year - 2018
Publication title -
holistica
Language(s) - English
Resource type - Journals
eISSN - 2457-5720
pISSN - 2067-9785
DOI - 10.2478/hjbpa-2018-0020
Subject(s) - perception , earnings management , control (management) , earnings , psychology , social psychology , management control system , test (biology) , business , management , economics , accounting , neuroscience , paleontology , biology
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.