The purpose of this study is to obtain the empirical evidences that could predict the causal relationships occured from exogenous constructs such as financial report quality; perceived of management’s incentives; ethical values; and internal control that may influence the endogenous construct, the public accountant’s attitudes towards creative accounting practices. This study used primary data obtained through the field-survey method. The samples of this research subjects were taken by purposive sampling method applied through the distribution of 200 sets of questionnaires. The questionnaires addressed to the respondents who occupied in managerial level of the public accountant companies located at Jakarta, that listed on Indonesian Institute of CPA (IAPI) website and also Financial Service Authority (OJK) of capital market directory. The latent-path modeling applied to analyze the data of 70 units of valid questionnaires (usable response-rate was 35%). The four hypotheses in this study were tested by implementing the technique of Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of hypotheses testing statistically proved able to predict significantly that financial report quality; perceived of management’s incentives; ethical values; and internal control positively influenced the public accountant’s attitudes about creative accounting practices.
| Published by | Politeknik Negeri Batam |
| Journal Name | JOURNAL OF APPLIED BUSINESS ADMINISTRATION |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | , INDONESIA |
| Website | JABA| https://jurnal.polibatam.ac.id/index.php/JABA| |
| ISSN | ISSN : -, EISSN : 25489909, DOI : -, |
| Core Subject | Economy, Science, Social, |
| Meta Subject | Decision Sciences, Operations Research & Management , Economics, Econometrics & Finance, Social Sciences, |
| Meta Desc | Journal of Applied Business Administration (JABA) is a journal published by Study Program of Applied Business Administration, Politeknik Negeri Batam. The journal is predominantly devoted to applied business administration with special focus on industries problem solving. JABA publish quality articles based on empirical research, theoretical and practical articles. The JABA is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration. |
| Penulis | Tjakrawala, F.X. Kurniawan , Yuni, Metta |
| Publisher Article | Politeknik Negeri Batam |
| Subtitle Article | JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://jurnal.polibatam.ac.id… |
| DOI | https://doi.org/10.30871/jaba.v1i2.… |
| DOI Number | DOI: 10.30871/jaba.v1i2.622 |
| Download Article [1] | https://jurnal.polibatam.ac.id/index.php… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan PERSPEKTIF AKUNTAN PUBLIK TENTANG KUALITAS LAPORAN KEUANGAN,, INSENTIF BAGI MANAJEMEN,, NILAI ETIS,, DAN PENGENDALIAN INTERNAL DALAM MENYIKAPI PRAKTEK CREATIVE ACCOUNTING
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