Stephen Sanjaya


Earnings management is a management technique used by managers to manage the profit shown in the company's financial statements. Profit management motivation arises because of opportunities that provide personal benefits for managers. In the study Greenfield et al. (2008) there are 2 variables that mediate the relationship between personal gain and earnings management that is professional commitment and ethical orientation. This study replicates the research of Greenfield et al. (2008) and also developed the research by adding cultural variables (Doorn, 2013). Participants in this study were students of Catholic University Soegijapranata Semarang conditioned as accounting manager of a manufacturing company capable of taking a decision related to the preparation of corporate financial statements. Data analysis technique used is partial least square. The results of data analysis show that professional commitment mediates the relationship between personal gain and earnings management. Then for ethical orientation, only relativism mediates the relationship between personal gain and earnings management and only uncertainty avoidance that affects earnings management.

Manajemen laba adalah suatu teknik manajemen yang digunakan oleh manajer untuk mengelola laba yang ditampilkan dalam laporan keuangan perusahaan. Motivasi manajemen laba muncul karena adanya peluang yang memberikan keuntungan personal bagi manajer. Pada penelitian Greenfield et al. (2008) terdapat 2 variabel yang memediasi hubungan antara keuntungan personal dengan manajemen laba yaitu komitmen profesional dan orientasi etika. Penelitian ini mereplikasi penelitian milik Greenfield et al. (2008) dan juga mengembangkan penelitian tersebut dengan menambahkan variabel budaya (Doorn, 2013). Partisipan dalam penelitian ini adalah mahasiswa Universitas Katolik Soegijapranata Semarang yang dikondisikan sebagai accounting manajer sebuah perusahaan manufaktur yang mampu mengambil suatu keputusan berkaitan dengan penyusunan laporan keuangan perusahaan. Teknik analisis data yang digunakan adalah partial least square. Hasil analisis data menunjukan bahwa komitmen professional memediasi hubungan antara keuntungan personal dengan manajemen laba. Kemudian untuk orientasi etika, hanya relativisme yang memediasi hubungan antara keuntungan personal dengan manajemen laba dan hanya uncertainty avoidance yang berpengaruh terhadap manajemen laba.

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DOI: https://doi.org/10.24167/jab.v14i28.1344

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