Have a personal or library account? Click to login
Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives Cover

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

Open Access
|Dec 2018

References

  1. [1] Beyer, A., Cohenb, D. A., Lys, T. Z., &Walther, B. R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50, 296–343.10.1016/j.jacceco.2010.10.003
  2. [2] Chang, C. J., &Sin-Hui, Y. (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, 76, 347–360.10.1007/s10551-006-9286-z
  3. [3] Charismawati, C.D. (2011). Relationship analysis between love of money and ethic perception of accountancy students (Analisis Hubungan antara Love of Money dengan Persepsi Etika Mahasiswa Akuntansi). Thesis. Universitas Diponegoro, Indonesia.
  4. [4] Handayani &Rechadi. (2013). The company size impact to earning management (Pengaruh ukuran perusahaan terhadap manajemen laba). Jurnal Bisnis dan Akuntansi, 11(1), 1-12.
  5. [5] Jeffrey, C. (2007). Research on professional responsibility and ethics in accounting. In Research on Accounting Ethics (1st ed., Vol. 11, pp. 1–141). Elsevier:The Netherlands.10.1016/S1574-0765(2007)12
  6. [6] Kusjainah, (1998). Organization climate impact to employment commitment to organization in (Pengaruh iklim organisasi terhadap komitmen karyawan pada organisasi di) PT. Uniqwood Karya Kulon Progo. Penelitian. STIE “Yo”.Yogyakarta
  7. [7] Lubis, Arfan Ikhsan. (2011). Accounting behaviour (Akuntansi Keperilakuan). Jakarta: Salemba Empat.
  8. [8] Mahmudi. (2001). Manajemen laba (earnings management): sebuah tinjauan etika akuntansi, Jurnal Bisnis dan Akuntansi, 3(2), 395-402.
  9. [9] Mulford, C.W, and Eugene, E.C. (2010). Accounting fraud detection, the financial numbers game. Indonesian version. PPM: Jakarta.
  10. [10] Paesani, P. (2010). Keynes ‘love of money’ and the current crisis. Il Ritorno dell’Economia Politica, (October), 1–19.
  11. [11] Puspasari (2012). Individual morality and internal control on accounting fraudness: experimental study on government (Pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi: studi eksperimen pada konteks pemerintahan daerah). Tesis. Universitas Gajah Mada.
  12. [12] Tang, T.L.P. and Chiu, R.K. (2003). Income, money ethics, pay satisfaction, commitment, and unethical behavior: is the love of money the root of evil for Hong Kong employees? Journal of Business Ethics,46(2), 13-30.
  13. [13] Wardana, L.K. (2016). Pengaruh love of money dan iklim etis organisasi terhadap manajemen laba: studi eksperimental. Thesis. Universitas Gadjah Mada, Indonesia.
  14. [14] Wong, H.M. (2008). Religiousness, love of money, and ethical attitudes of Malaysian evangelical christians in business. Journal of Business Ethics, 81, 169-91.10.1007/s10551-007-9487-0
  15. [15] Yuliarini, S, Ku Ismail, K.N.I, &Bararoh, T. (2017). Concept of remuneration and management behaviour evaluation in Indonesia. Asian Journal of Accounting Research, 2(1), 1-6.10.1108/AJAR-2017-02-01-B001
DOI: https://doi.org/10.2478/hjbpa-2018-0020 | Journal eISSN: 2067-9785 | Journal ISSN: 2457-5720
Language: English
Page range: 27 - 32
Published on: Dec 19, 2018
Published by: Association Holistic Research Academic (Hora)
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year

© 2018 Eva Wany, Sarah Yuliarini, Pratiwi Dwi Karjati, published by Association Holistic Research Academic (Hora)
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.