PERSEPSI ETIS STAF PENGAJAR DAN MAHASISWA JURUSAN AKUNTANSI DAN MANAJEMEN TERHADAP PRAKTIK EARNING MANAGEMENT
Dwiyani Sudaryanti (adv. Dr. Supriyadi, MSc), Dr. Supriyadi, MSc
Penelitian ini bertujuan untuk mengetahui persepsi etis staf pengajar dan mahasiswa terhadap praktik earning management dan mengetahui jenis manipulasi yang mempengaruhi judgment etis mereka. Hasil penelitian ini diharapkan akan memberikan manfaat bagi pengembangan kurilutlum pendidikan akuntansi dan manajemen.
Hasil penelitian ini menunjukkan bahwa staf pengajar dan mahasiswa jurusan akuntansi dan manajemen memiliki persepsi etis yang tidak berbeda secara Selain itu, hasil penelitian ini juga mentmjukkan bahwa staf pengajar dan mahasiswa
memiliki perbedaan yang tidak signifikan terhadap jenis -jenis manipulasi earning management yang dicurigai mempengaruhi keputusan etis terhadap praktik earning management.
The purpose of this research is to study the attitude of accounting students, business students, and their faculties on the ethical acceptability of various earning
management actions. Analysis of this information will reveal which types of earning management activities respondents consider to be ethically objectionable and which group of respondents find the various earning management activities to be most objectionable.
Knowing current attitudes toward earning management will be helpful for educator interested in integrating ethical concern into their program. If the educational program of accountants and managers can incalculate ethical sensitivity to earning management, then perhaps it can help reduce their tendency to engage in these practice.
This research compares the mean responses of six factors affect ethical judgment on earning management among four group respondents (accounting faculties, business faculties, accounting students, and business students) . The result shows no statistically significant differences amomg those groups. Also, thereis no statistically significantdifferences in each earning management factors but in accordance with GAAP.
Kata Kunci : Persepsi, etika, earning management, dan pendidikan etika
