Studi Tentang Dampak Konflik Kepentingan Terhadap Kebijakan Akuntansi

Sulistiawan, Dedhy (2009) Studi Tentang Dampak Konflik Kepentingan Terhadap Kebijakan Akuntansi. Jurnal Akuntansi dan Manajemen, 4 (2). pp. 31-40. ISSN 1858-3687

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Official URL / DOI: http://repo.pnp.ac.id/335/

Abstract

The purpose of this study is to examine the impact of conflict of interest to the preference of accounting policy. Conflict of interest is a categorical variable. I devide sample in two groups, there are treatment group (bonus scheme setting), and control group (no bonus scheme). Using experimental design, this research shows that participants in treatment group satisfy and respond to aggressive accounting policy, but in control group, participant tend choose conservatism accounting policy. This evidence will give confidence to the standard setter and business communities that conflic{ of interest is the crucial part of the excellent rule in accounting practice.

Item Type: Article
Uncontrolled Keywords: Acaunting Policy, Conflict of lnteres
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Dedhy Sulistyawan 31116
Date Deposited: 27 Jan 2020 02:17
Last Modified: 04 Mar 2020 06:10
URI: http://repository.ubaya.ac.id/id/eprint/37130

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