Telaah Bisnis
Vol 20, No 2 (2019): Desember 2019

The Effects of Hedonism and Gender on Liberal Accounting

Eko Widodo Lo (YKPN School of Business)



Article Info

Publish Date
07 Mar 2021

Abstract

This study investigates the influence of hedonism and gender on liberal accounting actions. This research uses a survey method by using questionnaires. Factor analysis results reveal that three questions of hedonism and four questions of liberal accounting are valid. Cronbach’s alpha of each variable show that they are reliable. Multiple regression analysis is conducted for examining the research hypotheses. Control variables in the research model are job and education level. Data analysis results indicate that hedonism positively affects liberal accounting. However, the results show that gender does not affect liberal accounting. The research contribution is to relate hedonism and gender with liberal accounting behaviors. This provides new theoretical explanations of liberal accounting behaviors. Study conclusions can be beneficial for deciding the appropriate human characteristics for certain accounting choices.

Copyrights © 2021






Journal Info

Abbrev

tb

Publisher

Subject

Economics, Econometrics & Finance

Description

TELAAH BISNIS is a scientific journal published by Sekolah Tinggi Ilmu Manajemen (STIM) YKPN Yogyakarta, for the purpose of information media which examines issues relating to the management, accounting, business and the general ...