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Abstract

We investigated the influence of management characteristics, specifically narcissism, impulsivity, construal mindset, and Machiavellianism, on perceived ambiguity toward accounting standards and the impact of perceived ambiguity toward accounting standards on earnings management tendencies. We surveyed 116 respondents from undergraduate, master's, and doctoral programs at various universities in Indonesia. We found that construal mindset, impulsivity, and Machiavellianism positively were related to perceived ambiguity toward accounting standards. Perceived ambiguity toward accounting standards has also been shown to affect earnings management tendencies positively. However, we did not find that narcissism was related to perceived ambiguity toward accounting standards. Additionally, we did not find that narcissism and construal mindset were positively related to earnings management tendencies when mediated by perceived ambiguity toward accounting standards. This research aims to provide a deeper understanding of how management characteristics influence earnings management practices.

Bahasa Abstract

Penelitian ini menyelidiki pengaruh karakteristik manajemen yaitu narsisme, impulsif, pola pikir konstrual, dan Machiavellianisme terhadap persepsi ambiguitas terhadap standar akuntansi, serta pengaruh ambiguitas persepsian terhadap standar akuntansi pada kecenderungan manajemen laba. Kami melakukan survey pada 116 responden dari kalangan sarjana, magister, dan doktoral di berbagai universitas di Indonesia. Kami menemukan bahwa pola pikir konstrual, impulsif, dan machiavellianisme berhubungan positif dengan ambiguitas persepsian terhadap standar akuntansi. Ambiguitas persepsian terhadap standar akuntansi juga terbukti berpengaruh positif pada kecenderungan manajemen laba. Selain itu, kami menemukan bukti bahwa impulsif dan machiavellianisme berhubungan positif dengan kecenderungan manajemen laba yang dimediasi oleh persepsi ambiguitas terhadap standar akuntansi. Namun, kami tidak menemukan bahwa narsisme berhubungan dengan ambiguitas persepsian terhadap standar akuntansi. Kami juga tidak menemukan bahwa narsisme dan pola pikir konstrual berhubungan positif dengan kecenderungan manajemen laba yang dimediasi oleh persepsi ambiguitas terhadap standar akuntansi. Penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam mengenai permasalahan bagaimana karakteristik manajemen dapat mempengaruhi praktik manajemen laba.

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