Agus Fredy Maradona


Abstrak: Perilaku Pelaporan Agresif dalam Penerapan Standar Akuntansi Keuangan Indonesia. Penelitian ini bertujuan untuk menguji pengaruh ciri pribadi dan karateristik tugas terhadap perilaku agresif akuntan dalam menerapkan standar akuntansi keuangan. Penelitian ini menggunakan metode eksperimen dengan melibatkan 105 akuntan profesional sebagai partisipan. Hasil analisis menunjukkan bahwa perempuan-akuntan dan akuntan dengan karakter moral idealistik kuat, atau karakter relativistik lemah, memiliki kecenderungan lebih rendah untuk mengaplikasikan standar akuntansi secara agresif. Penelitian ini juga menemukan bahwa perilaku pelaporan akuntan cenderung lebih agresif ketika tingkat keseriusan masalah pelaporan keuangan yang dihadapi adalah rendah. Hasil penelitian ini memberi implikasi bagi penyusun standar akuntansi dan asosiasi profesi akuntansi dalam melaksanakan upaya mewujudkan praktik pelaporan keuangan berkualitas.


Abstract: Aggressive Reporting Behaviour under the Implementation of Indonesian Accounting Standards. This research tries to assess the impact of personal and task-related characteristics on aggressive reporting behaviour under the implementation of Indonesian accounting standards. The study employs an experimental method involving 105 professional accountants. The results show that female accountants and accountants with stronger idealistic, or weaker relativistic, moral personalities are less likely to apply accounting standards aggressively. The study further indicates that accountants’ reporting behaviour tend to be aggressive when the severity of the financial reporting problem is low. Overall, these results present implications to accounting standard setters and professional associations in their collective efforts in ensuring high-quality financial reporting.


accounting standards; aggressive reporting; gender; moral personality; problem severity

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