Article Sidebar
Main Article Content
Abstract
Creative accounting is unethical because it manipulates financial data, but there are also those who think that creative accounting is allowed as long as it does not contradict generally accepted accounting principles, for example, simplifying several forms of reports or merging a cost into one other cost because it is considered rare. Accounting students have a strong relationship with the problem to be researched, so the researcher uses students. Intellectual Intelligence (IQ) is a term used to measure the level of intelligence of an individual. The higher a person's IQ, the higher his or her ability to deal with problems related to spatial, numerical, and linguistic abilities. Work motivation is something that causes motivation or work spirit that is influenced by several factors, including superiors, physical facilities, policies, regulations, monetary and non-monetary service rewards, types of work and challenges. The Machiavellian nature is also a factor that can cause individuals to practice creative accounting which is an unethical act. Although many researchers disagree with creative accounting practices, there are also a few researchers who have a different perception that creative accounting practices do not include fraudulent acts, it is a matter of one's interpretation and occurs because of the use of loopholes in the standards
Keywords
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
By exercising the Licensed Rights, You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-NonCommercial 4.0 International Public License.
References
- Akpanuko, E. E., & Umoren, N. J. (2018). The influence of creative accounting on the credibility of accounting reports. Journal of Financial Reporting and Accounting, 16(2), 292–310.
- Das, J. P. (2019). Rules and tools of intelligence: How IQ became obsolete. In Progress in Psychological Science Around the World. Volume 2: Social and Applied Issues (pp. 71–90). Routledge.
- Goleman, D. (2020). Emotional intelligence: Why it can matter more than IQ. Bloomsbury Publishing.
- Hermawan, M. S., & Kokthunarina, K. (2018). Factors influencing accounting students� perception of accounting ethics; An Empirical Study in Indonesia. Jurnal Akuntansi Dan Bisnis, 18(2), 88–97.
- Isnain, Z. (2021). The impact of intelligence quotient on the learning outcomes of musical art in state schools. Catharsis, 10(2), 130–141.
- Kurapova, I., & Lezhnina, L. (2018). Machiavellianism and personal traits in young age. SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference, 3, 316–323.
- Lestari, B., & Permatasari, D. (2020). Pengetahuan etika akuntansi, religiusitas dan love of money sebagai determinan persepsi etis mahasiswa akuntansi. EL MUHASABA: Jurnal Akuntansi (e-Journal), 11(2), 133–146.
- Mashenene, A., & Tieng�o, W. D. (2023). Effectiveness of Non-Monetary Motivations on Job Performance in Tanzania: A Case of Institutions in Tabora Municipality, Tanzania. European Journal of Theoretical and Applied Sciences, 1(6), 881–896.
- Mishra, P., & Pimpri, P. (2022). Quality of life (QOL): role of IQ, EQ and SQ. International Journal of Multidisciplinary Educational Research, 11(1), 18–24.
- Palepu, K. G., Healy, P. M., Wright, S., Bradbury, M., & Coulton, J. (2020). Business analysis and valuation: Using financial statements. Cengage AU.
- Prabowo, P. P., & Widanaputra, A. A. G. P. (2018). Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi. E-Jurnal Akuntansi, 23(1), 513–537.
- Pugu, M. R., Riyanto, S., & Haryadi, R. N. (2024). Metodologi Penelitian; Konsep, Strategi, dan Aplikasi. PT. Sonpedia Publishing Indonesia.
- Renzulli, J. S. (2021). The Three-Ring Conception of Giftedness: A Developmental Model for Promoting Creative Productivity 4. In Reflections on gifted education (pp. 55–90). Routledge.
- Sayal, K., & Singh, G. (2020). Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions. Accounting Research Journal, 33(6), 653–668.
- Syamsuddin, R. A., Pratama, A., Sunarsi, D., & Affandi, A. (2021). The Effect of Compensation and Work Discipline on Employee Performance with Work Motivation as an Intervening Variable. Kontigensi: Jurnal Ilmiah Manajemen, 9(1), 89–94.
- Yu, W., Gileadi, N., Fu, C., Kirmani, S., Lee, K.-H., Arenas, M. G., Chiang, H.-T. L., Erez, T., Hasenclever, L., Humplik, J., & others. (2023). Language to rewards for robotic skill synthesis. ArXiv Preprint ArXiv:2306.08647.
- Zgarni, A., & Fedhila, H. (2022). Earnings management through real activities versus accounting techniques: literature review. International Journal of Business Innovation and Research, 29(3), 285–307.