Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives

Holistica

Sarah Yuliarini^2¹  Pratiwi Dwi Karjati^3²  Eva Wany^1³ 

[1] Universitas Wijaya Kusuma Surabaya, Indonesia^2;Universitas Wijaya Kusuma Surabaya, Indonesia^3;Universitas Wijaya Kusuma Surabaya^1

关键词: Love of Money;    Organizational Ethical environment;    Earnings Management;    M490;    M1;    M410;   

DOI  :  10.2478/hjbpa-2018-0020

学科分类：自然科学（综合）

来源: De Gruyter

【 摘 要 】

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.

【 授权许可】

CC BY-NC-ND