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

Author

Listed:
  • Wany Eva

    (Universitas Wijaya Kusuma Surabaya, Dukuh Kupang XXV/54)

  • Yuliarini Sarah

    (Universitas Wijaya Kusuma Surabaya, Indonesia)

  • Karjati Pratiwi Dwi

    (Universitas Wijaya Kusuma Surabaya, Indonesia)

Abstract

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.

Suggested Citation

  • Wany Eva & Yuliarini Sarah & Karjati Pratiwi Dwi, 2018. "Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 9(3), pages 27-32, December.
    • Handle: RePEc:vrs:hjobpa:v:9:y:2018:i:3:p:27-32:n:2
    DOI: 10.2478/hjbpa-2018-0020
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    References listed on IDEAS

    as
    1. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
    2. C. Chang & Sin-Hui Yen, 2007. "The Effects of Moral Development and Adverse Selection Conditions on Managers’ Project Continuance Decisions: A Study in the Pacific-Rim Region," Journal of Business Ethics, Springer, vol. 76(3), pages 347-360, December.
    3. Hong Wong, 2008. "Religiousness, Love of Money, and Ethical Attitudes of Malaysian Evangelical Christians in Business," Journal of Business Ethics, Springer, vol. 81(1), pages 169-191, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Love of Money; Organizational Ethical environment; Earnings Management;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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