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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) The Indonesian Journal of Accounting Research International Journal Of Science, Technology & Management (IJSTM) International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach International Journal of Humanities Education and Social Sciences Brilliant International Journal of Management and Tourism (BIJMT) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Literacy : International Scientific Journals of Social, Education, Humanities
Nurika Restuningdiah
Universitas Negeri Malang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Transportation Other

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The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang) Livi Meiga Puteri; Nurika Restuningdiah; Makaryanawati Makaryanawati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i4.190

Abstract

This study aims to determine the effect of ethical ideology on ethical judgment with professional commitment as a mediator. The respondents of this study were KAP auditors in Malang City. The distribution of questionnaires used in the study obtained a sample of 77 respondents. This research was tested using path analysis, the results of the study concluded that ethical ideology (idealism) has a positive effect on ethical judgment and can be mediated by professional commitment, while ethical ideology (relativism) hurts ethical judgment and can be mediated by professional commitment. This study shows that the higher the moral idealism of an auditor, the higher the auditor's desire to comply with the rules and principles of accounting ethics compared to auditors who have moral relativism. Relativistic auditors tend to be unprofessional and more lenient when making ethical decisions
The Development of Earning Management in Indonesia: A Systematic Literature Review Nurika Restuningdiah; Eka Ananta Sidharta
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): Asia Pasific Journal of Management and Education (APJME)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i2.2094

Abstract

Earnings management is a method used by management to influence the numbers in financial statements. Earnings management is detrimental to investors because the financial statements are very low. Financial reports can no longer be trusted. Research on earnings management has been widely carried out with mixed results. Few systematic reviews have been carried out on earning management in Indonesia. The present article set out to analyze the existing literature on earning management practices in Indonesia. Guided by the ROSES or RepOrting standards for Systematic Evidence Syntheses review method, a systematic review of the Sinta 1 and 2 databases was identified with 23 related studies. Further review of these articles uses four main themes – Monitoring, Management opportunities, accounting policies, and investor decision-making. Several recommendations are highlighted related to conducting more qualitative studies about earning management in different paradigms and approaches with different searching techniques such as reference searching and contacting experts. Keywords: earning management, Indonesia, motive, systematic literature review 
Co-Authors Agus Hermawan Aulia Azzardina Azeeta Nur Partiwi Budi Eko Soetjipto Cipto Wardoyo Dodik Juliardi Eka Ananta Sidharta Fatma Dwi Jati Helianti Utami Livi Meiga Puteri Makaryanawati Novitasari Novitasari NUR INDRIANTORO Primasa Minerva Nagari Puji Handayati, Puji Rizka Furqorina Rosi Andriani Shafarina Dewi Kusuma Sunaryanto Sunaryanto Syihabudhin Virda Nur Izza Wafaretta, Vega Wahyuningsih, Yuli Yolanda Dhamayanti Yunia Rohmatin