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All Journal Marwah: Jurnal Perempuan, Agama dan Jender Journal of Accounting and Investment
Khairil Henry
Department Of Tax Administration, Faculty Of Economics And Social Sciences, Universitas Islam Negeri Sultan Syarif Kasim, Riau, Indonesia
Religion Humanities Economics, Econometrics & Finance Social Sciences

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PERBEDAAN PERSEPSI ETIS DOSEN AKUNTANSI TERHADAP PRAKTIK EARNINGS MANAGEMENT DI KOTA PEKANBARU DALAM PERSPEKTIF GENDER Khairil Henry
Marwah: Jurnal Perempuan, Agama dan Jender Vol 12, No 2 (2013): Marwah
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/marwah.v12i2.518

Abstract

Earnings management is an action that may mislead users of financial statements by presenting inaccurate information, and sometimes even the cause of the illegal act. Some empirical evidence suggests that the company is actively practicing earnings management. The practice of earnings management is a form of attention to ethical issues and so need to be introduced to curriculumdevelopment, because the practice of earnings management assessed ethically ambiguous. This study tried to see if there are differences in ethical perceptions of accounting faculty to earnings management practices in terms of the type of manipulation, the manipulation direction, materiality and intention of earnings management by gender. The population is accounting lecturer at several universities in Pekanbaru taken by purposive sampling. Data collection method used by distributing questionnaires and if normally distributed data then test the hypothesis 1 (H1) was performed using parametric statistical analysis tools is by using independent sample T test (different test for two independent samples/free). The results of this study showed, although there is no significant difference between the accounting faculty of men and women in ethical perception of earnings management, but more women accounting faculty have high ethical orientation or inclination not accept the practice of earnings management compared with man accounting lecturer.
Lecturers’ financial wellness: The role of religiosity, financial literacy, behavior, and stress with gender as the moderating variable Susnaningsih Muat; Khairil Henry
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.599 KB) | DOI: 10.18196/jai.v24i2.17428

Abstract

Research aims: The study’s objective is to propose and empirically test a model encompassing financial literacy, financial behavior, financial stress, religiosity, and the role of gender as moderating variable on financial wellness.Design/Methodology/Approach: Using a convenience sampling technique, an online survey was conducted to collect data from lecturers in Pekanbaru, yielding 116 usable responses that were analyzed using partial least squares structural equation modeling (PLS-SEM).Research findings: The study findings highlighted that financial behavior and religiosity positively impacted financial wellness, while financial stress significantly negatively influenced financial wellness. The study also confirmed the moderation role of gender in the relationship between financial literacy and financial wellness.Theoretical contribution/Originality: This study’s findings contribute to the literature by examining the role of religiosity as the determinant of financial wellness among lecturers. Specifically, this study provides new insight into lecturers’ financial wellness because most previous studies focus on employeesResearch limitation/Implication: This cross-sectional study was conducted at a specific time, so the causal relationships could not be established. Hence, researchers in the future may employ a longitudinal strategy to analyze changes in financial behavior and their effects across time
Lecturers’ financial wellness: The role of religiosity, financial literacy, behavior, and stress with gender as the moderating variable Susnaningsih Muat; Khairil Henry
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17428

Abstract

Research aims: The study’s objective is to propose and empirically test a model encompassing financial literacy, financial behavior, financial stress, religiosity, and the role of gender as moderating variable on financial wellness.Design/Methodology/Approach: Using a convenience sampling technique, an online survey was conducted to collect data from lecturers in Pekanbaru, yielding 116 usable responses that were analyzed using partial least squares structural equation modeling (PLS-SEM).Research findings: The study findings highlighted that financial behavior and religiosity positively impacted financial wellness, while financial stress significantly negatively influenced financial wellness. The study also confirmed the moderation role of gender in the relationship between financial literacy and financial wellness.Theoretical contribution/Originality: This study’s findings contribute to the literature by examining the role of religiosity as the determinant of financial wellness among lecturers. Specifically, this study provides new insight into lecturers’ financial wellness because most previous studies focus on employeesResearch limitation/Implication: This cross-sectional study was conducted at a specific time, so the causal relationships could not be established. Hence, researchers in the future may employ a longitudinal strategy to analyze changes in financial behavior and their effects across time
Co-Authors Fachry Abda El Rahman Susnaningsih Muat