Marita, Marita and Windyastuti, Windyastuti and Sulistyaningsih, Diana (2005) PERSEPSI MAHASISWA DARI DISIPLIN AKADEMIS YANG BERBEDA TENTANG ETHICAL JUDGMENT MANAJER TERHADAP PRAKTIK EARNING MANAGEMENT. In: PROSIDING SEMINAR NASIONAL, CALL PAPER, DAN PAMERAN HASIL PENELITIAN &Prosiding Seminar : Seminar Nasional Ekonomi 2005 Pemberdayaan Perekonomian Nasional Sebagai Upaya Memperkuat Keunggulan Kompetitif BangsaISTEKDIKTI RI : PENGABDIAN, 30 Agustus 2005, Yogyakarta.
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Abstract
This research examine the Student Perception from Academic Disipline Difference About Ethical Judgment Manager on various of Earnings Management Practice. Analyse relied on data 101 research responder which its gathering thought questioner with convenience sampling method. Technique analyse use independent sample T-test to examine ethical judgment manager on various dimensions of earnings management practice about earnings management types, materiality of earnings, consistency with generally accepeted accounting principles, earnings management directions, period of effect, and objective of earnings management, and to examine influence of academic discipline difference about ethical judgment manager on various of earnings management practices. The result show that Consistency with generally accepted accounting principles, earnings management directions, materiality of earnnings, and academic discipline have effect on the ethical judgment manajer on various or earnings management practices. On the other hand, earnings management types, period of effect,and objectives of earnings management does not have effect on the ethical judgment manager on various of earnings management practices.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | MARITA MARITA - |
| Date Deposited: | 17 Jan 2018 07:48 |
| Last Modified: | 17 Jan 2018 07:48 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14165 |
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