PENGARUH LOVE OF MONEY, SPIRITUAL DAN IKLIM ETIS ORGANISASI TERHADAP MANAJEMEN LABA
BARID, ADINUL ARIFIN
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This research is an experimental research that aims to examine the level of influence of love of money, spiritual and organizational ethical climate on earnings management in 88 undergraduate students of Accounting. The student represents the decision of an area manager about his or her belief in earning management when in a high or low organizational conditional climate and has a high or low level of love of money as well as a high or low spiritual level. This study uses Two Way Anova test. ANOVA analysis results show that the level of love of money does not affect the manager's confidence to make earnings management, the spiritual level does not affect the manager's confidence in earnings management, the level of organizational ethical climate does not affect the manager's confidence to make earnings management, and interaction level of love of money is high with a low spiritual level that does not affect the manager's confidence to make earnings management. Thus, all hypotheses in this study are not supported.