Open AccessKenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika
Author(s) -
Hafiez Sofyani,
Nadia Rahma
Publication year - 2019
Publication title -
jurnal akuntansi dan keuangan islam/jurnal akuntansi dan keuangan islam: program studi akuntansi syariah stei sebi
Language(s) - English
Resource type - Journals
eISSN - 2549-3876
pISSN - 2338-2783
DOI - 10.35836/jakis.v5i1.12
Subject(s) - accounting , dilemma , scope (computer science) , element (criminal law) , obligation , legislation , political science , business , management , sociology , economics , law , epistemology , philosophy , computer science , programming language
This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach