Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma
| Judul Artikel | : | ETHICAL JUDGMENT AUDITOR TERHADAP PRAKTIK MANAJEMEN LABA |
|---|---|---|
| Judul Terbitan | : | AKUNTANSI DAN TEKNOLOGI INFORMASI |
| ISSN | : | 1412-5994 |
| Bahasa | : | IND |
| Tempat Terbit | : | Surabaya |
| Tahun | : | 0000 |
| Volume | : | Vol. 6 Issue 2 0000 |
| Penerbit | : | Jurusan Akuntansi Universitas Surabaya |
| Frekuensi Penerbitan | : | 2x 1 tahun |
| Penulis | : | Lindrawati, A. Widodo Pandowo, Christina Widjaya |
| Abstraksi | : | This research aim to prove whether any difference in auditor ethical judgment to earnings management practise and examine six dimensions of earnings management which influence auditor ethical judgment. Those six dimensions are difference types, GAAP consistency, direction, materiality, periods of effect, and objectives of earnings management. The data was collected from quesioner field by 106 auditor respondent which has been working for more than two years in public accounting firm in Surabaya. Those public accounting firms were separated into the local public accounting firms and those which have affiliated with foreign public accounting firms. The result using Mann¬Whitney Test shows that auditor's ethical judgment differs from earnings management practise, while operating method dimension, decreasing earnings direction, and the end of quarter causal period have not significant difference to auditor's ethical judgment. Six dimensions of earnings management influence auditor's ethical judgment performed by auditors from affiliated public accounting firms except objectives of earnings management. Four dimensions influence ethical judgment conducted by the auditor from local public accounting firms, those are difference types, GAAP consistency, materiality, and periods of effect, while direction and objectives of earning management do not influence ethical judgment. |
| Kata Kunci | : | ethical judgment; earnings management |
| Lokasi | : | P65 |
| Terakreditasi | : | belum |