Masyhuri Hamidi
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Religious feeling, morality and ethical feelings: the case study on Indonesia
Niki Lukviarman , Maruf , Syafrizal , Masyhuri Hamidi doi: http://dx.doi.org/10.21511/ppm.16(4).2018.37Problems and Perspectives in Management Volume 16, 2018 Issue #4 pp. 444-452
Views: 992 Downloads: 136 TO CITE АНОТАЦІЯThere is no guarantee that people will follow their professional code of ethics. Large number of violation occurred in almost every organization. In this study we argued that commitment toward code of ethics, which is related to ethical feelings, is imperative to predict whether a person will obey their professional code. This study predicted that commitment to the code of ethics is determined by individual morality (i.e. moral judgment and moral maturity), and religious feeling. The survey was conducted through online questionnaire to Indonesian employees from various sectors and undergraduate students. The analysis revealed that moral judgment cannot predict commitment toward code of ethics. The result showed that religious feeling and moral maturity have positive association with commitment to code of ethics. In addition, these two concepts also produced favorable effect on moral judgment. Discussion, implication, and limitation are provided in the final part of article.
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Conservatism as a moderating variable on the determinants of earnings management
Yuli Ardiany , Niki Lukviarman , Masyhuri Hamidi , Elvira Luthan doi: http://dx.doi.org/10.21511/imfi.20(4).2023.26Investment Management and Financial Innovations Volume 20, 2023 Issue #4 pp. 324-334
Views: 351 Downloads: 121 TO CITE АНОТАЦІЯThis study aims to provide empirical evidence about the determinants that can impact earnings management, through board diligence, ownership concentration, CEO ownership, and CEO tenure, as well as testing conservatism as a moderating variable. Secondary data, specifically information derived from annual financial reports, are utilized in this study. Information for financial reports is acquired from the Indonesia Stock Exchange (IDX) data stream and website from 2013 to 2022, the population of this study comprises all banking institutions listed on the Indonesia Stock Exchange. This study’s findings demonstrate that the presence of board diligence significantly hinders earnings management. Moreover, the findings of this study demonstrate that organizations characterized by a significant concentration of ownership will have the capacity to mitigate the prevalence of earnings management practices. Additionally, this study’s findings demonstrate that a reduction in earnings management activities is associated with greater CEO ownership. The findings of this study offer a practical illustration for stakeholders regarding the responsibilities of shareholders, which may prove beneficial in overseeing an organization’s operations. This study shows that high conservatism in companies actually mitigates the good effects of the ownership concentration and CEO ownership variables on earnings management. In summary, this study establishes that companies characterized by elevated levels of conservatism do not actively engage in earnings management practices that are beneficial to the organization.
Acknowledgment
This research received no specific grant from any funding agency in the public, commercial, or non-profit sectors.
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