PERSEPSI ETIS STAF PENGAJAR DAN MAHASISWA JURUSAN AKUNTANSI DAN MANAJEMENT TERHADAP PRAKTIK EARNING MANAGEMENT
SUDARYANTI, DWIYANI (Pembimbing: DR. SUPRIYADI, M.SC.), DR. SUPRIYADI, M.SC.
Earning management adalah tindakan manajemen memanipulasi angka dalam laporan keuangan untuk tujuan tertentu. Sebagai sebuah praktik yang lazim terjadi pada dunia bisnis, berbagai pendapat muncul terhadap praktik ini, terutama dari sudut pandang etika.
Mahasiswa akuntansi dan manajemen adalah calon-calon pembuat keputusan dimasa depan, khususnya keputusan bisnis. Sebagai calon-calon pembuat keputusan, mahasiswa perIu mengetahui berbagai pertirnbangan untuk membuat keputusan tersebut, salah satunya adalah pertimbangan dari sisi etika. Selain itu,sebuah penelitian menunjukkan bahwa perilaku etis pada saat mahasiswa berkorelasi positif dengan perilaku pad a saat bekerja.
PeneIitian 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 kurikulum pendidikan akuntansi dan manajemen.
Hasil penelitian ini menunjukkan bahwa star pengajar dan mahasiswa jurusan akuntansi dan manajemen memiliki persepsi etis yang tidak berbeda secara signifikan.
Earning management is a process taking deliberate steps within the constrain of generally accepted accounting principles to bring about a desired level of reported earnings. Earning management is still in controversy. because of ethical ambiguities associated with the practice, although if's a common practice in business.
Accounting students and business students are potential decision makers, especially business decision makers. They have to make a good decision, considering all sides of the decision, including ethical side. luthcrmore, empirically an ethical (unethical) behaviour positively correlates with the attitude ini working place.
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 [actors affect ethical judgment on earning management among four group respondents (accounting facult ies, business faculties, accounting students, and business students)
Kata Kunci : Perception, Ethic, and Earning Management, Persepsi, erika, dan pendidikan etika
