The Effect of Moral ReasoningLevel and Emotional Intelligence on Employment Ethics Assessment of Earnings Management

Sriwijaya International Journal of Dynamic Economics and Business

Kurnia Rina Ariani¹  Dewita Puspawati¹  Novel Idris Abas¹ 

[1] Muhammadiyah University of Surakarta

关键词: moral reasoning level;    emotional intelligence;    ethical judgment;    earnings management.;   

DOI  :  10.29259/sijdeb.v2i1.21-36

学科分类：社会科学、人文和艺术（综合）

来源: Fakultas Ekonomi Universitas Sriwijaya

【 摘 要 】

The purpose of this study is to examine the influence of moral level reasoning and emotional intelligence on the assessment of earnings management ethics. The theory used is the theory of planned behavior. Respondents in this study are S1 Accounting Department Faculty of Economics and Business University of Muhammadiyah Surakarta. The samples used were 89 respondents with convenience sampling technique. The results showed that the moral level of reasoning affect the evaluation of earnings management ethics, while emotional intelligence does not affect the dependent variable.

【 授权许可】

CC BY-SA