Pengaruh Orientasi Etika terhadap Penerimaan Perilaku Etis Manajemen Laba dengan Sensitivitas Etika sebagai Variabel Mediasi dan Gender sebagai Variabel Moderasi

Umam, M. Sulkhanul (2015) Pengaruh Orientasi Etika terhadap Penerimaan Perilaku Etis Manajemen Laba dengan Sensitivitas Etika sebagai Variabel Mediasi dan Gender sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

The financial statements show the results of management accountability for the resources usage entrusted to them. This matter encouraged management to make dysfunctional behavior or action such as the act of earnings management. The purpose of this study was to examine the influence of ethical orientation (idealism-relativism) towards the acceptance of earnings management ethical behavior. This study also examines the role of ethical sensitivity as a mediating variable and gender roles as a moderating variable in the relation of ethical orientation towards ethical sensitivity and earnings management ethical behavior. The population in this study was STIE YKPN Yogyakarta graduate students in master of accounting and management study program. This study uses Structural Equation Modeling (SEM) with a Partial Least Square (PLS) data analysis tool which can simultaneously test the measurement model and structural model at once. This study only success in examining the relation of ethical orientation (idealism) towards acceptance of earnings management ethical behavior and gender differences in the influence of ethical orientation (idealism) towards ethical sensitivity. This study failed to examine the mediating role of ethical sensitivity in the influence of ethical orientation towards the acceptance of earnings management ethical behavior.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number UMA p 278/2015
Uncontrolled Keywords: ethical orientation (idealism–relativism), ethical sensitivity, earnings management ethical behavior
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 08:16
Last Modified: 29 Jul 2019 08:16
URI: http://repository.stieykpn.ac.id/id/eprint/442

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