PENGARUH ORIENTASI ETIKA TERHADAP PENERIMAAN PERILAKU ETIS MANAJEMEN LABA DENGAN SENSITIVITAS ETIKA SEBAGAI VARIABEL MEDIASI DAN GENDER SEBAGAI VARIABEL MODERASI
ABSTRACT: The fnancial
statements show the results of management accountability for the resources
usage entrusted to them. This matter encouraged management to make dysfunctional
behavior or action such as the act ofearnings management. The purpose of this
study was toexamine the influence of ethical orientation (idealismrelativism)
towards the acceptance of earnings management ethical behavior. This study also
examines therole of ethical sensitivity as a mediating variable andgender roles
as a moderating variable in the relation of ethical orientation towards ethical
sensitivity andearnings management ethical behavior. The populationin this
study was STIE YKPN Yogyakarta graduate students in master of accounting and
management study program. This study uses Structural EquationModeling (SEM)
with a Partial Least Square (PLS) data analysis tool which can simultaneously
test the measurement model and structural model at once. Thisstudy only success
in examining the relation of ethicalorientation (idealism) towards acceptance
of earnings management ethical behavior and gender differences inthe influence
of ethical orientation (idealism) towards ethical sensitivity. This study
failed to examine the mediating role of ethical sensitivity in the influence of ethical
orientation towards the acceptance of earnings management ethical behavior.
Penulis: M. Sulkhanul Umam
Kode Jurna: jpakuntansidd160592
