Pengaruh Sikap, Norma Subjektif, Kendali Perilaku Persepsian terhadap Intensi Manajemen Laba dengan Machiavellianism sebagai Variabel Moderas

Penulis

  • Novika Rosari Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat
  • Ayu Oktaviani Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
  • Pusvita Indria MS Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat
  • Kasyful Anwar Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat
  • Yohana Yustika Sari Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat
  • Aulia Rahmi Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat
  • Sri Febrianti

DOI:

https://doi.org/10.20527/jwm.v12i3.334

Kata Kunci:

Earnings Management Intentions, Attitudes, Subjective Norms, Perceived Behavioral Control, Machiavellianism

Abstrak

The purpose of this study was to examine the concept of Machiavellianism in moderating the influence of attitudes, subjective norms, and perceived behavioral control on earnings management intentions. This research uses a quantitative approach and adopts the Theory of Planned Behavior. The sample size for this study consisted of 80 Master's students in Accounting and Management at the Faculty of Economics and Business, ULM, chosen through judgment sampling. Data analysis employed moderation regression analysis. The results indicated that attitudes, subjective norms, and perceived behavioral control did not influence earnings management intentions. Consequently, Machiavellianism was unable to moderate the relationships among these three independent variables. This finding suggests that earnings management intentions are not driven solely by a personality trait seeking self-interest (Machiavellianism). The novelty of this study lies in its exploration of Machiavellianism as a moderating factor in earnings management intentions. Future research should explore other variables that could potentially moderate earnings management intentions, thereby developing a more comprehensive and accurate model to explain the intentions and behaviors related to earnings management

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Diterbitkan

2024-11-12

Terbitan

Vol 12 No 3 (2024)

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Hak Cipta (c) 2024 JWM (JURNAL WAWASAN MANAJEMEN)

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