Pengaruh Nilai Etis terhadap Penilaian Etis Pengamat Manajemen Laba
Abstract
Tujuan penelitian ini adalah untuk membuktikan bahwa terdapat perbedaan penilaian etis mengenai manajemen laba dari seorang manajer pengamat yang mempunyai nilai etis yang berbeda, yaitu idealis dan realis terhadap manajer agen yang dikenal maupun tidak dikenalnya secara pribadi. Penelitian ini menggunakan metode eksperimen dengan melibatkan 106 responden yang dibagi kedalam empat kuadran, yaitu (1) manajer pengamat idealis yang mengenal baik manajer agen, (2) manajer pengamat idealis yang tidak mengenal baik manajer agen, (3) manajer pengamat realis yang mengenal baik manajer agen, (4) manajer pengamat realis yang tidak mengenal baik manajer agen. Untuk melihat apakah terdapat perbedaan penilaian mengenai manajemen tersebut, para responden diminta untuk memberikan respon terhadap kasus manajemen laba yang disajikan dalam bentuk kuisioner. Hasil analisis data penelitian menunjukkan bahwa tidak ditemukan perbedaan tersebut. Penelitian ini diharapkan memberikan wawasan yang bermanfaat tentang hubungan antara nilai etika individu dan penilaian etis yang tidak hanya bergantung pada hubungan dekat tetapi juga faktor-faktor terkait lainnya seperti latar belakang pribadi, sosial, dan lingkungan.
Downloads
References
Bruns Jr., W.J., K.A. Merchant, 1990. The Dangerous Morality of Managing Earnings. Management Accounting 72(2), pp 22-25.
Cheng, Q., dan T.D. Warfield, 2005. Equity Incentives and Earnings Management. The Accounting Review 80(2): 441-476.
Demski, J.S., J.M. Patell, dan M.A. Wolfson, 1984. Decentralized Choice of Monitoring System. The Accounting Review 59(1): 16-34.
Elias, R.Z., 2004. The Impact of Corporate Ethical Values on Perceptions of Earnings Management. Managerial Auditing Journal 19(1), pp 84-98.
Epley, N., dan E.M. Coruso, 2004. Egocentric Ethics. Social Justice Research 17(2): 171- 187.
Guidry, F., A.J. Leone, dan S. Rock, 1995. Earnings-based Bonus Plans and Earnings Management by Business-unit Managers. Journal of Accounting and Economics 26(1999): 113-142.
Greenfield, A.C. Jr., C.S. Norman, dan B. Wier. 2008. The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior. Journal of Business Ethics (2008) 83:419–434.
Healy, P.M., 1985. The Effect of Bonus Scheme and Accounting Decisions. Journal of Accounting and Economics 7(1985): 85-107.
Healy, P.M., dan J.M. Wahlen, 1999. A Review of the Earnings Management Literature and Its Implication for
Standard Setting. Accounting Horizon 13; pp 365-383.
Holthausen, R.W., D.F. Larcker, dan R.G. Sloan, 1995. Annual Bonus Scheme and the Manipulation of Earnings. Journal of Accounting and Economics 19(1995): 29-74.
Hunt, S.D, V.R. Wood, dan L.B. Chonko, 1989. Ethical Values and Organizational Commitment in Marketing. Journal of Marketing 53(3): 79-90.
Kaplan, S.E., 2001a. Further Evidence on the Ethics of Managing Earnings: An Examination of the Ethically Related Judgements of Shareholder and Non- Shareholder. Journal of Accounting and Public Policy 20, pp 27-44.
Kaplan, S.E., 2001b. Ethically Related Judgements by Observer of Earnings Management. Journal of Business Ethics 32(4), pp 285-298.
Kesaulya, F., Putri, W., & Khairunnisa, -. (2019, November 30). Does Ethical Context Affect the Ethically Related Judgement by the Observers of Earnings Management?. Journal of Accounting and Strategic Finance, 2(2),107-116. https://doi.org/https://doi.org/10.33005/jasf.v2i2.51
Lasdi, L. 2012. Studi Eksperimen Evaluasi Etis Manajer Terhadap Manajemen Laba dan Konsekuensinya. Jurnal Simposium Nasional Akuntansi XV, pp 1-26.
McVay, S.E., 2006. Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Item. The Accounting Review 81(3); 501- 531.
Merchant, K.A., dan J. Rockness, 1994. The Ethics of Managing Earnings: an Empirical Investigation. Journal of Accounting and Public Policy 13, pp 79-94.
Nazaruddin. I. 2012. Pengaruh Religiositas, Relativisme Dan Idealisme Terhadap Penalaran Moral Dan Perilaku Manajemen Laba. Jurnal Akuntansi Dan Auditing Indonesia 16(1): 14-32.
Roychowdury, S., 2006. Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics 42, pp 335-370.
Rusdianto. 2018. Pengaruh Kinerja Ekonomi, Non Ekonomi, Dan Nilai Personal Dalam Proses Pengambilan Keputusan Manajer. Jurnal Balance 15(2): 12-34.
Septiari, D., dan M. Maruli. 2017. Earnings Management Behaviour: The Role of Pressure on Behaviour Performance. Asian Journal of Business and Accounting 10(2): 137-163.
Shafer, W.E., dan Z.H. Wang, 2010. Effects of Ethical Context and Machiavellianism on Attitudes Toward Earnings Management in China. Managerial Auditing Journal 26(5): 372-392.
Singer, M.S., dan A.E. Singer, 1997. Observer Judgements about Moral Agents’ Ethical Decisions: The Role of Scope of Justice and Moral Intensity. Journal of Business Ethics 16(5): 473-484.
Tannady, H., dan W.K. Munardi, 2015. Pengamatan Waktu Pelayanan Operator Pintu Tol Dengan Uji Hipotesis Analysis Of Variance (ANOVA) (Studi Kasus: Gerbang Tol Ancol Timur, Jakarta Utara). Journal of Industrial Engineering & Management Systems 8(1): 26-54.
Wardani, D.W., dan D.K. Santi, 2018. Pengaruh Tax Planning, Ukuran Perusahaan, Corporate Social Responsibility (CSR) Terhadap Manajemen Laba. Jurnal Akuntansi 6(1):11-24.
Copyright (c) 2022 Muhammadiyah Riau Accounting and Business Journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
Abstract views: 239 , 
PDF downloads: 287
