伊斯兰宗教信仰是否能反映出Machiavellian性质的影响以及创造性会计实践感知的会计知识?

Dahlia Tri Anggraini, Nurna Aziza
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引用次数: 1

摘要

根据SAK的说法,创造性会计基本上旨在使财务报告看起来良好和稳定,然而,目前它被用作误导利益相关者的操纵。这种操纵是通过金融交易记录中的数字来实现的。这种自私自利的行为往往有利于一方,误导另一方。本研究旨在分析马基雅维利主义和会计知识在伊斯兰宗教信仰的调节作用下对创造性会计实践认知的影响。采用方便抽样法,对三家伊斯兰银行会计部门的30名员工进行问卷调查。我们用Smart PLS 3 for Windows分析数据。本研究发现,马基雅维利主义和会计知识对创造性会计实践的感知有显著的正向影响。同时,伊斯兰宗教信仰对马基雅维利主义对创造性会计实践知觉的调节没有显著的负向作用,对会计知识对创造性会计实践知觉的调节没有显著的正向作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Dapatkah Religiusitas Islami Memoderasi Pengaruh Sifat Machiavellian dan Pengetahuan Akuntansi terhadap Persepsi Praktik Creative Accounting?
Creative accounting basically aims to make financial reports look good and stable according to SAK, currently however, it is used as a manipulation to mislead stakeholders. The manipulation is carried out through numbers in the recording of financial transactions. This self-interest activity tends to benefit one party and mislead another. This study aims to analyze the effect of Machiavellianism and accounting knowledge on the perceptions of creative accounting practice with the moderating role of Islamic religiosity. Using convenience sampling technique, we collect data from three sharia banks that of 30 employees who work in accounting division by distributing questionnaire. We analyze the data with Smart PLS 3 for Windows. This study finds that Machiavellianism and accounting knowledge has a significant positive effect on the perception of creative accounting practice. Meanwhile, Islamic religiosity has no significant negative effect on moderating the influence of Machiavellianism on the perceptions of creative accounting practice, and no significant positive effect on moderating the effect of accounting knowledge on the perceptions of creative accounting practice.
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