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Pengaruh Religiositas, Relativisme Dan Idealisme Terhadap Penalaran Moral Dan Perilaku Manajemen Laba

Author

Listed:
  • Ietje Nazaruddin

    (Universitas Muhammadiyah Yogyakarta)

Abstract

Tujuan penelitian ini adalah menguji pengaruh tingkat religiositas dan filosofi moral personal terhadap penalaran moral. Penelitian ini juga menguji pengaruh filosofi moral personal dan penalaran moral terhadap penilaian etis individu atas perilaku manajemen laba. Teori perkembangan moral kognitif digunakan untuk menjelaskan perilaku manajemen laba. Responden penelitian adalah mahasiswa eksekutif program pascasarjana (manajemen dan akuntansi) dan program profesi akuntansi yang telah dan atau sedang menjabat. Pengumpulan data dengan menggunakan metode survei berhasil memperoleh data sebanyak 278 dari 1500 kuesioner yang disebarkan, dan yang digunakan dalam analisis data sebanyak 261. Pengujian validitas dan reliabilitas dilakukan, sebelum menguji hubungan antar variabel dengan menggunakan model persamaan struktural. Hasil penelitian menunjukkan bahwa tingkat religiositas mempengaruhi idealisme dan penalaran moral. Penalaran moral, idealisme dan relativisme berpengaruh pada penilaian etis individu atas perilaku manajemen laba. Namun demikian, tidak ditemukan bukti adanya pengaruh religiositas terhadap relativisme individu.

Suggested Citation

  • Ietje Nazaruddin, 2012. "Pengaruh Religiositas, Relativisme Dan Idealisme Terhadap Penalaran Moral Dan Perilaku Manajemen Laba," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 16(1), pages 15-32, Juni.
    • Handle: RePEc:uii:jaaife:v:16:y:2012:i:1:p:15-32
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    Citations

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    Cited by:

    1. Ho Dinh Phi & Long Phan Thanh & Bang Nguyen Viet, 2018. "Effects of service quality on customer satisfaction and customer loyalty: A case of 4- and 5-star hotels in Ho Chi Minh City, Vietnam," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 437-450, June.
    2. Ietje Nazaruddin & Sri Budhi Rezki & Yasya Rahmanda, 2018. "Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 424-436, April.

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