Personal Moral Philosophies and Ethical Judgment of Earnings Management: Credit Analysts Perspective

Ahmad Subeki, Agil Novriansa, Tertiarto Wahyudi, Yusnaini, Aryanto

2018

Abstract

Previous study shows that personal moral philosophies can explain the difference in ethical judgments. This study aims to empirically examine the relationship between personal moral philosophies and ethical judgments of earnings management practice from non-shareholder perspective, i.e. credit analyst. Survey method is used in this study, in which, questionnaire delivered to bank employee of credit analyst section through hand-delivered survey and online survey. Based on the data analysis of 52 samples using independent sample t-test, the results show that credit analysts with idealism judge earnings management practices more firm (as unethical practices) compared to credit analysts with relativism. But, there is no statistically difference in ethical judgments of earnings management practices between credit analysts with idealism and relativism. These findings serve as an important external validity evidence on the phenomena associated with personal moral philosophies and earnings management, especially ethical judgment of earnings management by credit analyst perspective.

Paper Citation

in Harvard Style

Subeki A., Novriansa A., Wahyudi T., Yusnaini. and Aryanto. (2018). Personal Moral Philosophies and Ethical Judgment of Earnings Management: Credit Analysts Perspective.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 637-644. DOI: 10.5220/0008443406370644

in Bibtex Style

@conference{seabc18,
author={Ahmad Subeki and Agil Novriansa and Tertiarto Wahyudi and Yusnaini and Aryanto},
title={Personal Moral Philosophies and Ethical Judgment of Earnings Management: Credit Analysts Perspective},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={637-644},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008443406370644},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - Personal Moral Philosophies and Ethical Judgment of Earnings Management: Credit Analysts Perspective
SN - 978-989-758-387-2
AU - Subeki A.
AU - Novriansa A.
AU - Wahyudi T.
AU - Yusnaini.
AU - Aryanto.
PY - 2018
SP - 637
EP - 644
DO - 10.5220/0008443406370644