scholarly journals The Influences Of Status Quo And Endowment Biases On Earnings Management

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 48-59
Author(s):  
Eko Widodo Lo
Keyword(s):  
Earnings Management ◽  
Multiple Regression ◽  
Business School ◽  
Status Quo ◽  
Psychological Aspects ◽  
Accounting Students ◽  
Survey Method ◽  
Management Actions ◽  
Multiple Regression Technique ◽  
Management Behaviors

This study investigates the effects of status quo and endowment biases on earnings management behaviors. This research conducts a survey method in 2018. The sample comprises of 74 accounting students at a business school in Indonesia. The main variables are measured by questionnaires with 1 to 7 scale. The hypotheses are examined by multiple regression technique. The findings reveal that status quo and endowment biases positively influence earnings management actions. This research provides two contributions. This study attempts to link status quo and endowment biases to earnings management behaviors. This contributes additional theoretical explanations of earnings management behaviors among accountants. Research conclusions can be utilized to determine the suitable psychological aspects of accountants for earnings management decisions.

Whistleblowing intentions of accounting students

2020 ◽  
Vol 27 (2) ◽  
pp. 477-492
Author(s):  
Godfred Matthew Yaw Owusu ◽  
Rita Amoah Bekoe ◽  
Fred Kwasi Anokye ◽  
Festus Odotei Okoe
Keyword(s):  
Business School ◽  
Structural Equation ◽  
Positive Influence ◽  
Accounting Students ◽  
Survey Method ◽  
Content Type ◽  
Equation Modelling ◽  
Internal Whistleblowing ◽  
The University ◽  
University Of Ghana

Purpose This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions. Design/methodology/approach This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data. Findings The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally. Research limitations/implications Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection. Originality/value This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.

scholarly journals PENGARUH PARTISIPASI PUBLIK, TRANSPARANSI ANGGARAN DAN KOMITMEN PERUMUS KEBIJAKAN TERHADAP RESPONSIVITAS ANGGARAN

2016 ◽  
Vol 12 (1) ◽  
pp. 26-38
Author(s):  
Benny Sigiro
Keyword(s):  
Regression Analysis ◽  
Public Participation ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Local Governments ◽  
Community Organization ◽  
Community Leaders ◽  
Survey Method ◽  
Policy Makers ◽  
Budgeting Process

This study aimed to investigate the linkages the responsiveness of the budget with public participation, budget transparency and commitment of policy makers in term of local budgeting process. Based on the survey method, data for this study obtained through questionnaires submitted to the respondents include of local governments elements, legislators and public element (citizen, community leaders, NGOs, community organization and other relevant organizations) in Sleman Regency. The data were analyzed to test the hypothesis by using multiple regression analysis. The results of this research showed that public participation, budget transparency and commitment of policy makers, simultaneously and partially has a positive and significant impact on the responsiveness of the budget. The results also confirm the implications and limitations which discussed in the end of the study.   Penelitian ini bertujuan untuk mengetahui keterkaitan respon dari anggaran dengan partisipasi masyarakat, transparansi anggaran dan komitmen dari pembuat kebijakan dalam hal proses penganggaran daerah. Berdasarkan metode survei, data untuk penelitian ini diperoleh melalui kuesioner yang diajukan kepada responden meliputi pemerintah daerah elemen, legislator dan elemen masyarakat (warga negara, tokoh masyarakat, LSM, organisasi masyarakat dan organisasi terkait lainnya) di Kabupaten Sleman. Data dianalisis untuk menguji hipotesis dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa partisipasi publik, transparansi anggaran dan komitmen dari pembuat kebijakan, secara simultan dan parsial memiliki dampak positif dan signifikan terhadap respon dari anggaran. Hasil ini juga mengkonfirmasi implikasi dan keterbatasan yang dibahas dalam akhir penelitian.

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

scholarly journals Information Content of Earnings Managements: Implications on Growth and Value Companies

2016 ◽  
Vol 2 (1) ◽  
pp. 47-56
Author(s):  
Windu Mulyasari ◽  
Slamet Sugiri ◽  
Heyvon Herdhayinta
Keyword(s):  
Earnings Management ◽  
Information Content ◽  
Market Price ◽  
Accounting Information ◽  
Future Earnings ◽  
Cycle Growth ◽  
Incremental Information ◽  
Growth Firms ◽  
Management Behaviors

Objective: The purpose of this study is to investigate the pattern of earnings management on growth and value companies in Indonesia. This study predicts that earnings management has information contents. Therefore, earnings management tends to degrade the quality of earnings, then affect the future profitability. This study analyzes the effect of earnings management information content to the company's future profitability. This study provides an understanding about accounting information at certain market price levels for growth and value companies. Findings: Findings of this study indicate the differences between earnings management influence on growth and value companies. The results also support the differences of relative incremental information content of earnings management on growth and value companies. The growth firms tend to do earnings management and have higher profitability compared to the value firms. The implication is that the incremental information content of earnings management on growth firms is lower than those of the value firms to predict future profitability.   Implication: The contribution of this research is to provide an in-depth review on earnings management study associated with company life cycle (growth and value), as well as  to give additional understanding about the existence of incremental information content of earnings management. Thus, firms show different earnings management behaviors and ultimately those behaviors affect the quality of profit to predict future earnings

scholarly journals An Empirical Research on Rebooting of Customer Loyalty of Bata Product Through Guerrilla Marketing

2019 ◽  
Vol 8 (2S8) ◽  
pp. 1528-1531
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Customer Loyalty ◽  
Primary Data ◽  
Survey Method ◽  
Relative Contribution ◽  
Guerrilla Marketing ◽  
Design Cost ◽  
Chennai City

This study is conducted to examine the rebooting of customer loyalty of Bata products through Guerrilla marketing that helps to sustain their customers. In this era of globalization all firms are facing competition. Bata Company is not an exception. Hence this study will reveal how for this guerilla marketing is effective to sustain in the market. Primary data collected through survey method. Questionnaire constructed and data was collected from customers in Chennai city. Multiple regression analysis tools are used that helps to predict the effect of independent variables on dependent variable. Multiple regression analysis determines the fit of the model and the relative contribution of each of the predictors to the total variance. The variation in loyalty of customers of Bata products through Guerilla marketing is explained by change in design, cost effectiveness, variety of products and offers to attract customers. Each independent variable explains the variance.

scholarly journals Pengaruh Risiko Perikatan Terhadap Keputusan Penerimaan Klien

2019 ◽  
Vol 20 (2) ◽  
pp. 219-227
Author(s):  
Andriadi Fauzi Ramdhani
Keyword(s):  
Multiple Regression ◽  
Business Risk ◽  
Audit Risk ◽  
The Public ◽  
Multiple Regression Technique ◽  
Client Acceptance ◽  
The Impact ◽  
Analyze Data ◽  
Public Accountant ◽  
Client Acceptance Decision

Abstrak. Penelitian ini bermaksud untuk menguji pengaruh risiko bisnis klien, risiko audit, dan risiko bisnis auditor secara parsial dan simultan terhadap keputusan penerimaan klien pada kantor akuntan publik. Penelitian ini menggunakan data primer yang diperoleh menggunakan kuisioner sebagai instrumen pengumpulan data. Setiap partner atau manajer mewakili kantor akuntan publik tempatnya bekerja untuk mengisi kuisioner. Populasi pada penelitian ini adalah kantor akuntan publik di Kota Bandung. Adapun sampel yang digunakan dalam penelitian ini adalah sampling jenuh. Analisis data menggunakan  analisis regresi linier berganda. Hasil pengujian menunjukkan, risiko bisnis klien tidak berpengaruh secara signifikan terhadap keputusan penerimaan klien. Sedangkan, risiko audit dan risiko bisnis auditor berpengaruh signifikan terhadap keputusan penerimaan klien. Secara simultan risiko bisnis klien, risiko audit, dan risiko bisnis auditor berpengaruh signifikan terhadap keputusan penerimaan klien. Kata Kunci: Risiko Bisnis Klien, Risiko Audit, Risiko Bisnis Auditor, Keputusan Penerimaan Klien  Abstract. This study aims to determine the impact of client business risk, audit risk, and auditor business risk on acceptance decision at the public accountant firm in Bandung. The method used in the research was analytical descriptive in which the researcher used questionnaires to collect data and Multiple regression technique to analyze data. The results show that business client’s is not affect on client acceptance decision. But, audit risk and auditor’s business risk significantly affect on client acceptance decision. While simultaneous client’s business risk, audit risk, and auditor business risk significantly affect client acceptance decision.  Keywords : Client Business Risk, Audit Risk, Auditor Business Risk, Client Acceptance Decision.

scholarly journals Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia?

2021 ◽  
Vol 6 (3) ◽  
pp. 97-103
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Earnings Management ◽  
Transfer Pricing ◽  
Manufacturing Companies ◽  
Moderator Variable ◽  
Policy Makers ◽  
Deferred Tax Assets ◽  
Management Actions ◽  
Deferred Tax ◽  
Accounting Policy

The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax assets on accrual earnings management; and (d) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax expenses on accrual earnings management. The samples consist of 160 manufacturing companies listed in Indonesia Stock Exchange (IDX). The study utilizes the financial statements from 2012 to 2018. This study presents that (a) deferred tax assets influence accrual earnings management; b) deferred tax expenses affect accrual earnings management; c) transfer pricing does not strengthen the effect of deferred tax assets on accrual earnings management; and d) transfer pricing does not strengthen the effect of deferred tax expenses on accrual earnings management. This study contributes to accounting studies, tax authorities and regulators, and accounting policy makers. Firstly, this research contributes to the development of accounting studies on the role of transfer pricing as a moderator of the effect of deferred tax assets and deferred tax liabilities on earnings management. Secondly, the results of this study can make a consideration for tax authorities and regulators in addressing company management actions to minimize the amount of tax paid by utilizing policies according to PSAK. It is worth considering how to sanction companies that deliberately reduce the amount of tax that should be paid. It is necessary to conduct tax investigation by the Directorate General of taxes on companies that are indicated to have practiced accrual earnings management with the aim of reducing the tax burden. Thirdly, accounting policy makers need to consider how management reduces the tax that should be paid through accounting policies that are allowed under PSAK and transfer pricing mechanism.

scholarly journals PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI

2016 ◽  
Vol 3 (1) ◽  
pp. 57
Author(s):  
Dyon Santoso ◽  
Harti Budi Yanti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Research Data ◽  
Accounting Students ◽  
Primary Data ◽  
Moral Competence ◽  
Academic Fraud

<span class="fontstyle0">The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.</span>

Grey Paints: Using Earnings Quality Concepts to Clarify the Earnings Measurement Process

2002 ◽  
Vol 17 (4) ◽  
pp. 431-445
Author(s):  
Jerry G. Kreuze ◽  
Jack M. Ruhl
Keyword(s):  
Earnings Management ◽  
Real World ◽  
Correct Answer ◽  
Earnings Quality ◽  
Measurement Process ◽  
Accounting Students ◽  
The Real ◽  
Time Period ◽  
Inherent Ambiguity

This case uses the concepts of earnings quality and earnings management to illustrate the inherent ambiguity in the earnings measurement process. Accounting students are often uncomfortable with ambiguity. Students want faculty to provide them with a single correct answer, such as the precise earnings for a given time period. Accounting textbooks rarely address this perception; we have yet to find a textbook that illustrates a range of acceptable amounts. This case demonstrates that earnings can be, and often are, ambiguous in the real world.

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