Etika Akuntan Perusahaan dalam Praktik Manajemen Laba Ditinjau dari “Kauffshandlung und Wucher”
Abstract
This research was inspired by an article that contained criticism as well as advice in the Middle Ages, kauffshandlung und wucher, written by a Religious Reformer, Martin Luther. Luther's advice consists of four values: being fair, sincere, ready to take risks, and thinking before acting. These values are then brought into earnings management practices because these practices are prone to information manipulation. Using a phenomenology approach, structured interviews were conducted with two Corporate Accountants involved in earnings management practices. The results of this study show that the four values contained in Luther's advice exist and are applied in Corporate Accountants, especially in earnings management practices, despite the various obstacles faced by Accountants. They continue to strive to meet these values.
Keywords: Righteous; Sincere; Take Risks; Thinking Before Acting; Kauffshandlung Und Wucher; Corporate Accountants.
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References
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Boylan, M. (2017). Teaching Ethics with Three Philosophical Novels. Arlington, VA, USA: Springer International Publishing Switzerland.
Brockhoff. (2018). A Short Note on Martin Luther’s Idea of Business Ethics. Management & Organizational History, 13(1), 56–64.
Burrel, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Anlalysis. Burlington: Ashgale Publishing Company.
Cai, Y., Kim, Y., Li, S., & Pan, C. (2019). Tone at the top: CEOs’ religious beliefs and earnings management. Journal of Banking and Finance, 106, 195–213. https://doi.org/10.1016/j.jbankfin.2019.06.002
Carruth, W. H. (1897). On Trade and Usury. A Sermon by Dr. Martin Luther. The Open Court, (1), 16–35. Retrieved from file://catalog.hathitrust.org/Record/001296751%0Ahttp://hdl.handle.net/2027/mdp.39015013785038
Du, X., Jian, W., Lai, S., Du, Y., & Pei, H. (2014). Does Religion Mitigate Earnings Management? Evidence from China. Journal of Business Ethics, 131(3), 699–749. https://doi.org/10.1007/s10551-014-2290-9
Duska, R., Duska, B. S., & Ragatz, J. (2011). Accounting Ethics (Second Edi). Wiley-Blackwell.
Halabi, H., Alshehabi, A., & Zakaria, I. (2019). Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries. Journal of Contemporary Accounting & Economics, 15(3), 100162. https://doi.org/10.1016/j.jcae.2019.100162
Ikatan Akuntan Indonesia. (2016). Kode Etik Akuntan Profesional. In Ikatan Akuntan Indonesia. Retrieved from http://www.iaiglobal.or.id/v03/files/file_berita/KODE_ETIK_2016.pdf
Jones, J. R. (2013). The Role Of Individual Attributes In Earnings Management Intention Decisions. The University of Texas at Arlington.
Kanagaretnam, K., Lobo, G. J., & Wang, C. (2015). Religiosity and Earnings Management: International Evidence from the Banking Industry. Journal of Business Ethics, 132(2), 277–296. https://doi.org/10.1007/s10551-014-2310-9
Kurniawansyah, D. (2018). Apakah Manajemen Laba Termasuk Kecurangan ? : Analisis Literatur. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 2.
Lestari, Y. O. (2010). Fenomena Earnings Management Sebagai Sebuah Kecurangan. El Muhasaba Jurnal Akuntansi, 1.
Lev, B. (1989). Usefulness Of Earnings and Earnings Research: Lessons and Directions From Two Decades Of Empirical Research. Journal of Accounting Research, 27, 153–201.
Martin, G., Campbell, J. T., & Gomez-Mejia, L. (2016). Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms. Journal of Business Ethics, 133(3), 453–469. https://doi.org/10.1007/s10551-014-2403-5
Moizer, P. (1995). An ethical approach to the choices faced by auditors. Critical Perspectives on Accounting, 6, 415–431.
Perwitasari, D. (2014). Struktur Kepemilikan, Karakteristik Perusahaan, Dan Manajemen Laba. Jurnal Akuntansi Multiparadigma, 5(3).
Quttainah, M. A., Song, L., & Wu, Q. (2013). Do islamic banks employ less earnings management? Journal of International Financial Management and Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011
Shafer, W. E. (2015). Ethical climate, social responsibility, and earnings management. Journal of Business Ethics, 126(1), 43–60. https://doi.org/10.1007/s10551-013-1989-3
Smith, D. W. (2013). Phenomenology. Retrieved July 15, 2020, from Stanford Encyclopedia of Philosophy website: https://plato.stanford.edu/entries/phenomenology/
Stanga, K. G., & Kelton, A. S. (2007). Managerial Intent And The Ethics Of Earnings Management. Research on Professional Responsibility and Ethics in Accounting, 149–172.
Sugiyono, P. D. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Wolk, H. I., Dodd, J. L., & Rozycki, J. J. (2013). Accounting Theory (Vol 8). SAGE Publishing.
Yung, K., & Root, A. (2019). Policy uncertainty and earnings management: International evidence. Journal of Business Research, 100(March), 255–267. https://doi.org/10.1016/j.jbusres.2019.03.058
Published
2020-08-25
How to Cite
ARJUNA, Bucek Jalu Prasetyo; BERNAWATI, Yustrida.
Etika Akuntan Perusahaan dalam Praktik Manajemen Laba Ditinjau dari “Kauffshandlung und Wucher”.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 8, p. 1997 - 2008, aug. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/62046>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i08.p08.
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