Jurnal Akuntansi Multiparadigma
Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma

Perbedaan Persepsi Etis Mahasiswa Akuntansi terhadap Praktik Earnings Management

., Martin ( Sekolah Tinggi Ilmu Ekonomi Perbanas )
Ahmar, Nurmala (Unknown)

Article Info

Publish Date
18 Jan 2012


This study investigates whether gender influences accounting students perceptions of earnings management. Earnings management is the practice of making discretionary accounting choices or timing operating decisions to move reported earnings toward a desired goal. In this research, earning management has 4 four indicators: type of manipulation, direction of manipulation, materiality, and intention. Prior research reveals wide disagreement among both students and business executives regarding the ethical acceptability of earnings management. Male and female accounting students from Surabaya were evaluated using thirteen items that indicate and describe earnings management practices. No differences were detected between the responses of the male and female students or between the working and non-working students. The result shows that the practice of earnings management is perceived similarly in all groups of students studied.

Copyrights © 2010

Journal Info





Economics, Econometrics & Finance


Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...