Rahma, Nadia
SEBI School of Islamic Economics

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Kenapa Seseorang Melakukan Manipulasi Laporan Keuangan?: Studi dengan Pendekatan Skenario Kasus Dilema Etika Sofyani, Hafiez; Rahma, Nadia
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 1 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

This study aims to identify the reasons why individu wants or does not to manipulates the financial statements. The design of this study refer to ethical dilemma scenarios developed by Sofyani and Pramita (2014). The samples are students of accounting from one university in Yogyakarta, which has joined in financial accounting and taxation courses. Data was analyzed using thematic deductive analysis approach (Braun and Clarke, 2006). The study find that the majority of students who want to manipulate the financial statements due to the reason that the manipulation did not force the legislation. While the majority of students who refuse the manipulation of financial statements reasoned that it violates religion obligation, because there is an element of falsehood. The results of this study can be used as the basis to develop further study with a broader scope, such as with survey approach. Keywords: Manipulation of Financial Statements; Ethical Dilemma Scenarios; Legislation; Religioun Obligation
Perilaku Etis Individu Dalam Pelaporan Keuangan: Peran Pendidikan Berbasis Syariah dan Komitmen Religiusitas Rahma, Nadia; Yulianti, Rahmani Timorita; Sofyani, Hafiez
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 6 No 1 (2018)
Publisher : SEBI School of Islamic Economics

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This study aims to examine whether there are differences in ethical behavior on financial reporting by an individual who studied economics and business based on sharia and non-sharia curriculum. In addition, this study also examine whether religiousity commitment influencing ethical behavioron financial reporting. The study employs 2x2 factorial experiments design with research subjects are students from Department of Economics and Islamic Banking and Department of Accountancy. The study reveals that ethical behavior on financial reporting of an individual is affected by sharia education which he/she attended. Detail explanation about the results study can be read in the paper.
PENGARUH PENDIDIKAN KARAKTER KEAGAMAAN DAN OTORITAS ATASAN UNTUK BERBUAT CURANG TERHADAP PERILAKU TIDAK ETIS AKUNTAN Sofyani, Hafiez; Rahma, Nadia
Jurnal Akuntansi dan Keuangan Indonesia Vol 12, No 2 (2015)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.82 KB) | DOI: 10.21002/jaki.2015.07

Abstract

The purpose of this study is to examine the influence of the religious character education, supervisor authority to cheat and the interaction of these factors toward unethical behavior of accountants in financial reporting. This study used experiment approach i.e. 2x2 factorial between subjects. These results reveal that when there is a superior authority to cheat, the subject will tend to cheat in making financial statements (unethical). Furthermore, subjects who received religious character education will tend to behave ethically in making financial reports. The results also indicate that the religious character education has ability to mitigate the urge to do unethical wich arise from authority of superiors to cheat factors.---Tujuan dari penelitian ini adalah untuk menguji pengaruh pendidikan karakter keagamaan dan otoritas atasan untuk berbuat curang serta interaksi dari kedua faktor tersebut terhadap perilaku tidak etis akuntan dalam pelaporan keuangan. Penelitian ini menggunakan pendekatan eksperimen 2x2 faktorial antar subjek. Hasil penelitian ini menunjukkan bahwa ketika terdapat otoritas atasan untuk berbuat curang, maka subjek akan cenderung untuk curang dalam pembuatan laporan keuangan (berlaku tidak etis). Selanjutnya, subjek yang mendapatkan pendidikan karakter keagamaan akan cenderung berperilaku etis dalam pembuatan laporan keuangan. Hasil penelitian juga menunjukkan bahwa pendidikan karakter keagamaan memiliki kemampuan untuk memitigasi adanya dorongan untuk berbuat tidak etis yang muncul dari faktor otoritas atasan untuk berbuat curang.