Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)

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Earning Management Intention: In Love of Money, Idealism, and Organizational Ethical Climate Aspects

Authors
Helga Nuri Honesty1, *, Dian Fitria Handayani2
1,2Universitas Negeri Padang, Padang, Indonesia
*Corresponding author. Email: helga.nhonesty@fe.unp.ac.id
Corresponding Author
Helga Nuri Honesty
Available Online 21 July 2022.
DOI
10.2991/aebmr.k.220702.009How to use a DOI?
Keywords
Love of money; organizational ethical climate; idealism; earnings management
Abstract

The purpose of this study is to analyse the effect of love of money, idealism, and organizational ethical climate on earnings management actions. The regression analysis is used to test the relationship at 95% confidence. Data collection method obtain directly to the research object by the researcher in order to find out the influence between variables. The results shows that only love of money has significant influence on earnings management while the others variables, idealism and organizational ethical climate have no effects. Results expected from this research is to provide more comprehensive information about the earnings management phenomenon that occurs in many companies in Indonesia.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

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Volume Title
Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
21 July 2022
ISBN
978-94-6239-594-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.220702.009How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

risenwbib
TY  - CONF
AU  - Helga Nuri Honesty
AU  - Dian Fitria Handayani
PY  - 2022
DA  - 2022/07/21
TI  - Earning Management Intention: In Love of Money, Idealism, and Organizational Ethical Climate Aspects
BT  - Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
PB  - Atlantis Press
SP  - 55
EP  - 59
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220702.009
DO  - 10.2991/aebmr.k.220702.009
ID  - Honesty2022
ER  -