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Journal : Journal of Economics, Business,

The effects of religiosity on earnings management under obedience pressure Mahmudi, Mahmudi; Supriyadi, Supriyadi
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1559

Abstract

This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual’s religiosity level. Religiosity is an individual believed as sources of ethical value that would normatively affect the management ethical decision. Prior studies have documented that management decision could be influenced by obedience pressure, however, there is limited study that specifically tested the effects of obedience pressure and religiosity on real earnings management. This study utilized a laboratory experiment with a 2 x 2 (obedience pressure x level of religiosity) factorial design involving 89 participants. This study found that individuals under obedience pressure were more likely to perform real earnings management than control group. However, religiosity did not significantly mitigate the association between obedience pressure and real earnings management. There is no significant effect of individual’s religiosity level on real earnings management decision.
Co-Authors Abdul Muis Achmad Taufiq Adinanta, Hendra Adyatma, Adnan Azis Agus Arwani Agus Imam Santoso Agus Winarsih Ahmad Taufiq Ahsanul Anam, Ahsanul Aisyah, Maulidyati Al Ghifari , Abudzar Al Khalidi, Ahmed Alfariza, Agus Aziz Alwi, Alwi Shobri Anida Anida Anida Anida, Anida Ardhian Putra, Govan Artana, I Wayan Arta Arya Imamuddin Koeswara, Arya Imamuddin Asep Rusyana Asmuki, Asmuki Astria, Kenny Azhari, Saiful Azizi, Nur Bambang Saputra Baraba, Rania Abdul Aziz Bulut, Sefa Chairul Amriyah Dachi, Andreas Aditama Danang Setyadi Dekar Urumsah Dewi Nindiasari, Avininda Dewi, Herlina Rahmawati Dian P. Prabowo., Ivy Dwi Ariyani, Asri Dwi Rugiarti, Novi Edi Kurniawan Elfiyanti, Gustina Elfurqany, Nuwairy Fachrunniza, Yunda Fahmi, Mulkan Fidia Deny Tisna Amijaya Hadi, Bawa Mulyono Hadi, Nasrul Hafnani Hafnani Hamdi, Syaiful Hari Santoso Harjianto, Puji Herawati Susilo Herlina Rahmawati Dewi Hidayat, Afnenda Rachmalia Ichsan Fauzi Rachman Iftihor, Iftihor Ika Sarah Mahsitah Ilmawati, Dwi Irkhamuddin, Irkhamuddin Irma Fauziah Irma Rahayu, Irma Jakaria Jakaria Junaidi Junaidi Kabes, Wetty Queenisa Kwantono, Hansel Timothy Lestari, Winda Ayu Mei Lestariningsih, Titin Lie, Oleh Tjhing Man lie, Tjhing Man Linawati , Linawati Linawati Linawati Lutfan Milzam, Ahmad Lutfi, Saiful M Ramadhan, M Machnunah Ani Zulfah, Machnunah Ani Maftukhah, Tatik Mahmud, Dini Rosyada Manan, Muhammad Abdul Mau, Daniel Pandu Mau, Yesarela Pandu Maulana, Mizan Maulidi, Ikhsan Maysun, Maysun Mentari Maghfirani Riyadi Muhamad Abdul Manan Muhamad Syazali MUHAMMAD AGIL Muhammad Ikhwan Muhammad Manaqib, Muhammad Muhammad Ramadhan Muhammad Yusuf Mulyono, Bawa Hadi Munawaroh Munawaroh Mursyidah, Nelly Murti, Ridho Bayu Mutia Farida, Mutia Mutiara Annisa Muzdalipah Musda Muzdalipah Najamuddin , Yunan Najamuddin, Yunan Nina Fitriyati Nisrina Nur Aini Novika, Fanny Nur Rizky Apdaresena Nurfauziya, Ahada Nurillah, Usmau Lidya Nurmaleni, Nurmaleni Nurmaulidar Nurmaulidar Nurul Hikmah Pamularsi, Anggita Pasaribu, Sri Rizki Aprilianti Prabowo, Ivy Dian P Prabowo, Ivy Dian Puspitasari Prakosa, Jalu A. Pratiwi, Enggar B. Prayoga, Galuh Purwowibowo Purwowibowo, Purwowibowo R. Priyanto Radhiah, Radhiah Rafiq Maulana Rahima Rahima Rahmadani, Cut Suci Rahman, Sunarti Abd Raiyan, Raiyan Rara Mita Mayang Aginsyah Ratna Ekawati Reni Yendrawati Renny Sukmono, Renny Rifqi Muhammad Rina Kurniaty Rinaldi Idroes Ristawati, Ristawati Rito Goejantoro, Rito Riyanto, Eko Riza Rahmady Daeng Rizal, Alvin Noor Sahab Rizki, Anggun Robiatul Adawiyah Rosita Rosita Rosye H.R. Tanjung Rustandi, Dadang Safira, Satyarani Safitri, Issa Bella Safitri, Nur Izzati Safrina, Nurul Saiful Amri Saiful Saiful Saimul Laili Salami, Muhammad Musyfiq Saputra, T Murdani Setiawan, Eureka Milky Shaleh, Munif Sidqi, Serin Tias Siti Rusdiana Siti Sarah, Siti Sofiya, Sofiya Sofwan Hidayat, Muhtar Sri Wahyuni Suharno Suharno Sukapti, Sri Supatmin, Supatmin Supeni Sufaati Supriyadi Supriyadi Suryadi Suryadi Sutanto, Taufik Edy Suyud El Syam , Robingun Suyyinah, Suyyinah Syahrini, Intan Syarif Nurhidayat Sylvia, Rizka Tarigan, Daniel Christian Teduh Dirgahayu, Teduh Umamul Barik, Zaidus Surur Umar Faruq Usman, Tarmizi Vina Apriliani Wahidah, Nina Ikhwati Wibawa, Dwi Ari WIDIASTUTI - Wijaya, Madona Yunita Wijonarko, Sensus Yanne Irene, Yanne Yuliana Yuliana Yusuf , Muhammad zamroni, Thoif Zulfiani, Utari Zulkifli, Dhea Urfina