PERSEPSI ETIS PELAKU AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA BERDASARKAN PROFESI AKUNTANSI DAN JENDER
ABSTRACT: Managerial
discretions in accounting and presures from stakeholders encourage earnings
management. Such a practice creates ethical problems in business. The purpose
of this study is to observe ethical perceptions in earnings management from
acountants, both academics and profesional accountants, and ethical perceptions
based on gender. Earnings management is classified into manipulation in
accounting activity and in operational decision making. This study covers 156
subjects consists of 65 professional accountants from three public accountant
firms and five companies and 91 academics from two universities in Central
Java. Seven questions/cases adopted from Merchant (1989) and Fischer dan
Rosenzweig (1995) were introduced to subjects and subjects were asked to assess
whether it was ethical or not on a scale of 5 where 1 indicates the most
ethical and 5 indicates the most unethical. The findings show that academics
see manipulation in operational decision making as less ethical compared to
practitioners while practitioners see manipulation in accounting as less
ethical. Furthermore, practitioners see manipulation in operational decision as
more ethical than manipulation in accounting while for academics there is no
significant differences. Finally, there is not any significant difference on
the ethical perception between female and male
Keywords: ethical perception,
earnings management, accounting manipulation, operational decision
manipulation, gender
Penulis: Komala Inggarwati,
Arnold Kaudin
Kode Jurnal: jpmanajemendd100303
