Subyek : earnings management
Judul : Ethical Judgment Mahasiswa terhadap Praktik Earnings Management
Deskripsi : Honesty is the most important aspect in business. It should be accompanied by ethical aspect. The objective of this research was to find out about students' ethical judgment differences towards earning management practice, which based on earning management type, public accountant consistency, earning management direction, earning materiality, effect period and aim. T-test was used in the research result. First result showed that there were significant ethical judgment differences in management type dimension by using accountancy or operation method, earning management direction by increasing and decreasing the earnings as well as earning manipulation in material and immaterial matters. Secondly, the researcher found that there were no significant differences in ethical judgment of public accountant consistency dimension, effect period of annually or quarterly report, as well as the aims of long term goals or individual goals.
Tahun Penelitian : 2007
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Penerbit : STIE Malangkucecwara
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