Ethical Judgment Auditor Terhadap Praktik Manajemen Laba  

Oleh:

widodo, lindrawati A. ; Christina W.

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Akuntansi dan Teknologi Informasi; Berkala Hasil Penelitian, Gagasan Konseptual, Kajian, dan Terapan vol. 6 no. 2 (Nov. 2007), page 67-78.
Topik: Ethical Judgment; Earnings Management

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research aim to prove wheter any difference in auditor ethical judgement to earnings management practice and examine six dimensions of earnings management which influences auditor ethical judgement. Those six dimensions are difference types GAAP consistency, direction, materiality, periods of effect, objectives of earnings management. The data was collected from quisioner field by 106 auditor respondent which has been working for more than two years in public accounting firm in Surabaya. Those public accounting firm were separated in the local public accounting firm and those which have affiliated with foreign public accounting firm. The result using Mann-Whitney Test shows that auditor's ethical judgement differs from earning management practice, will operating method dimension, decreasing earning direction, and the end of quarter causal period have not significant difference to auditor's ethical judgement. Six dimensions of earning management influence auditor's ethical judgement performed by auditors from affiliated public accounting firms except objectives of earnings management. Four dimensions influences ethical judgement conducted by the auditor from local public accounting firms, those are difference types, GAAP consistency, materiality, and periods of effect, while direction and objective of earning management do not influence ethical judgement.

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