ANALISIS PENGARUH PERSEPSI AUDITOR TENTANG PENERIMAAN ETIKA DAN KODE ETIK IKATAN AKUNTAN INDONESIA TERHADAP PRAKTIK MANAJEMEN LABA
Abstract
Pemahaman seseorang terhadap etika mempengaruhi pandangannya terhadap manajemen laba. Perbedaan pandangan ini secara langsung mempengaruhi persepsi seseorang terhadap manajemen laba. Sebagaian pihak mempunyai persepsi bahwa manajemen laba mencerminkan perilaku tidak etis seorang manajer untuk menipu pihak lain dengan menggunakan informasi-informasi dalam laporan keuanga. Penelitian ini bertujuan untuk mengetahui : 1). Pengaruh persepsi yang signifikan pada auditor tentang penerimaan etika terhadap praktik manajemen laba). Pengaruh persepsi yang signifikan pada auditor tentang kode etik ikatan akuntan indonesia terhadap praktik manajemen laba. Populasi dalam penelitian ini melibatkan KAP daerah Semarang, sebanyak 53 auditor. Teknik pengumpulan data menggunakan penyebaran kuesioner dengan skala likert. Teknik analisis data yang digunakan adalah Analisis Regresi Berganda. Kesimpulan penelitian ini menyatakan bahwa : Terdapat pengaruh yang signifikan pada auditor tentang penerimaan etika terhadap praktik manajemen laba. Terdapat pengaruh yang signifikan pada auditor tentang kode etik ikatan akuntan indonesia terhadap praktik manajemen laba.
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