Open AccessFAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PROFESI AKUNTAN TERHADAP PRAKTEK EARNINGS MANAGEMENT
Author(s) -
Ishar Baharuddin,
Heru Satyanugraha
Publication year - 2009
Publication title -
media riset akuntansi, auditing and informasi
Language(s) - English
Resource type - Journals
ISSN - 2442-9708
DOI - 10.25105/mraai.v4i1.1811
Subject(s) - idealism , relativism , audit , earnings management , accounting , social responsibility , test (biology) , psychology , business administration , social psychology , sociology , earnings , political science , public relations , business , philosophy , epistemology , paleontology , biology
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