Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Liability : Jurnal Akuntansi Kontigensi: Jurnal Ilmiah Manajemen Sustainable : Jurnal Akuntansi AFADA: Jurnal Pengabdian Pada Masyarakat
Wahyuni, Wiwin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Kontigensi: Jurnal Ilmiah Manajemen

 1 
The Influence of Intellectual Intelligence, Work Motivation and Machiavellian on Creative Accounting Practices Sukamto, Sukamto; Wahyuni, Wiwin; Marpurdianto, Kharis
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i2.612

Abstract

Creative accounting is unethical because it manipulates financial data, but there are also those who think that creative accounting is allowed as long as it does not contradict generally accepted accounting principles, for example, simplifying several forms of reports or merging a cost into one other cost because it is considered rare. Accounting students have a strong relationship with the problem to be researched, so the researcher uses students. Intellectual Intelligence (IQ) is a term used to measure the level of intelligence of an individual. The higher a person's IQ, the higher his or her ability to deal with problems related to spatial, numerical, and linguistic abilities. Work motivation is something that causes motivation or work spirit that is influenced by several factors, including superiors, physical facilities, policies, regulations, monetary and non-monetary service rewards, types of work and challenges. The Machiavellian nature is also a factor that can cause individuals to practice creative accounting which is an unethical act. Although many researchers disagree with creative accounting practices, there are also a few researchers who have a different perception that creative accounting practices do not include fraudulent acts, it is a matter of one's interpretation and occurs because of the use of loopholes in the standards
Co-Authors Arsad, Muhammad Syahril m, Farhana Marpurdianto, Kharis Ma’sum, Selma Aziziah Gufron Nur Rizky, Shinta Prasetyo, Muji Wahyu Sukamto Sukamto Susilawati, Susilawati Wahyu Hidayat Watoni, M. Islahul Widjajanti, Arie