Pengaruh love of Money dan Iklim Etis Organisasi Terhadap Persepsi Perilaku Manajemen Laba
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Sugianti, Amalia Dwi
Subject
HC Economic History and Conditions
Datestamp
2018-03-29 05:01:44
Abstract :
ABSTRACT This study which aims to test the effects of love of money and the ethical climate 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 participans in wijaya kusuma surabaya university. This study was populatif research which mean that study did not use the sample . the population taken entirely because of number of accounting students night class of Wijaya kusuma university was relatively small with 60 participants and the data that could be processed was 44 participants. The hypothesis in this study is tested by a statistical test Two Way Analysis of Variance (ANOVA). 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 climate) and in company conditon where there is no internal control elements (organizational ethical climate) is low in perception of earnings management behavior; and there are interaction between love of money and ethical climate of the organization on perception of earnings management behavior. Keywords : Love Of Money, Organizational Ethical Climate, Earnings Management
ABSTRACT This study which aims to test the effects of love of money and the ethical climate 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 participans in wijaya kusuma surabaya university. This study was populatif research which mean that study did not use the sample . the population taken entirely because of number of accounting students night class of Wijaya kusuma university was relatively small with 60 participants and the data that could be processed was 44 participants. The hypothesis in this study is tested by a statistical test Two Way Analysis of Variance (ANOVA). 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 climate) and in company conditon where there is no internal control elements (organizational ethical climate) is low in perception of earnings management behavior; and there are interaction between love of money and ethical climate of the organization on perception of earnings management behavior. Keywords : Love Of Money, Organizational Ethical Climate, Earnings Management
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