Perilaku Manajemen Laba: Pengaruh Jenis Profesi, Love of Money, Sikap Skeptis dan Komitmen Profesional

Abstract

This study aimed to examine differences in earnings management behavior between executive managers and professional background in the accounting profession and to test the influence of love of money, skepticism and professional commitment to the earnings management behavior. Research with survey method using 58 students of Master of Management and 53 students of Master of Accounting who has been working as a proxy of the manager and the accounting profession. This study focused on opportunistic earnings management practices, the practice of earnings management with the intent to gain personal advantage. The results of this study indicate that the behavior of earnings management is more likely to be done by a professional background in executive managers rather than accountants profession. In addition, the results of empirical testing demonstrate that the love of money has a positive effect on earnings management behavior. While questioning mind, suspension of judgment, and professional commitment have no effect on earnings management behavior.