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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences eCo-Fin
Limajatini Limajatini
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control Limajatini Limajatini; Etty Murwaningsari; Khomsiyah Khomsiyah
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.669 KB) | DOI: 10.32877/ef.v1i1.53

Abstract

The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and auditors with moderation of locus of control. Our study results showed that, firstly, power distance between the auditors and accountants will affect their ethical behavior in the work. Secondly, the avoidance of uncertainty among the auditors will affect their ethical behavior toward accountants. Thirdly, the attitude of individualism among the auditors and accountants also will affect their ethical behavior in auditing tasks. The attitude of masculinity also impacted on their ethical behavior to fulfill the auditing tasks. Time orientation has more significant result which impacting their ethical behavior. Finally, Locus of control can strengthening the power distance and ethical conduct among accountants and auditors. This study contributed to expand the auditing knowledge and the factors that impact on their ethical behavior in auditing tasks.
The Effect of Derivative Transactions on the Value Relevance of Earnings through Corporate Earnings Management in Indonesia Suhendra Suhendra; Limajatini Limajatini; David Kiki Baringin MT. Samosir
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2547

Abstract

This study aims to examine and analyze the effect of derivative transactions on earnings management, the effect of earnings management on value relevance of earnings, and the effect of derivative transactions on value relevance of earnings. This study uses data from non-financial companies in Indonesia for the period 2013-2017 with 43 sample of companies. In this study, earnings management is calculated based on the Jaggi model. The value relevance of earnings is calculated based on Ohlson's model.  The results show that derivative transactions have a positive effect on earnings management. Earnings management negatively affects the value relevance of earnings. Derivative transactions are not proven to have a negative effect on the value relevance of earnings. Derivative transactions, especially those with non-hedging criteria, show a high tendency towards earnings management activities. Derivative transactions have a positive effect on earnings management. With the negative influence of derivative transactions and earnings management activities on the value relevance of earnings, the commissioner or audit committee needs to carry out an internal oversight function in reporting financial statements, especially in non-financial companies that carry out derivative transactions.
Co-Authors David Kiki Baringin MT. Samosir Etty Murwaningsari Khomsiyah Khomsiyah Suhendra Suhendra