“The Mediating Effect of Employee Motivation on the Relationship and Impact of Corporate Social Responsibility to Employee Relations”

SOCIAL RESPONSIBILTY & GOOD GOVERNANCE

1. Social Responsibility & Good Governance By: MARJORIE M. BRICENIO JOURNAL ARTICLE CRITIQUE

2. Priyastiwi , Sriwidharmanely and Krisnhoe Fitri Fatjriyati Universitas Bengkulu, Indonesia 30 Apr 2020 Can the ethical orientation Mitigate the manager’s earnings management? A Research Paper

3. objective This study investigates the role of the ETHICAL ORIENTATION of management in the relationship of ASYMMETRY INFORMATION and MANAGEMENT STATUS toward an individual’s decision-making with respect to EARNINGS MANAGEMENT behaviors. This research also explains that earnings management behavior can be explained by ethical approach, not only by using the AGENCY THEORY . Decision-makers will use ethical considerations when they are faced by the earnings management practices.

4. ETHICAL ORIENTATION 1 2 3 ASYMMETRY INFORMATION MANAGEMENT STATUS Definition of terms 4 EARNINGS MANAGEMENT

5. 1 ETHICAL ORIENTATION How will you reach your target consumers?

6. 2 ASYMMETRY INFORMATION How will you reach your target consumers?

7. 3 MANAGEMENT STATUS How will you reach your target consumers?

8. 4 EARNINGS MANAGEMENT How will you reach your target consumers?

9. Research model Add a main point Add a main point Add a main point Briefly elaborate on what you want to discuss. Briefly elaborate on what you want to discuss. Briefly elaborate on what you want to discuss.

10. HYPOTHESIS H1 H2 Managers with high asymmetry information tends to do earnings management compared to managers with low asymmetry information. There is a difference in the behavior of earnings management between managers with temporary contract status compared to managers with permanent/regular status.

11. HYPOTHESIS Earnings management behavior will be higher in managers with relativistic ethical orientation and temporary-contract status in comparison with managers with permanent status and idealistic ethical orientation. Earnings management behavior will be higher in managers with relativistic ethical orientation and temporary-contract status in comparison with managers with permanent status and idealistic ethical orientation. H3.a H3.b

12. HYPOTHESIS H4.a H4.b In high asymmetry information conditions, earnings management behavior will be higher in managers with relativistic ethical orientation compared to managers with idealistic ethical orientation. In low asymmetry information conditions, earnings management behavior will be higher in managers with relativistic ethical orientation compared to managers with idealistic ethical orientation.

13. Research participants Total of 55 Students major in Accounting who have taken up Financial Accounting and Accounting Theory Courses from three private universities. Aging from 20-24 years old. Participants are invited by email and they voluntarily take part in this experiment

14. Research design An experimental method with 2x2 between-subject designs. Case sketches Ethical Orientation Questionnaires Manipulation Check

15. Asymmetry Information Management Status Total Contract Permanent Low 13 13 26 High 13 16 29 Total 26 29 55 The experimental design is done by manipulating the status of management (contract and permanent) and asymmetric information (high and low) of the participants. The number of participants for each scenarios are as follows. Research design

16. Operationalization of variables 1. ASYMMETRY INFORMATION 2. MANAGEMENT STATUS 3. Ethical ORIENTATION a. High b. Low A. INDEPENDENT VARIABLES a. Temporary Contract b. Permanent Contract a. Relativistic b. Idealistic * Manipulated * Manipulated * Measured using the Ethics Position Questionnaire (EPQ)

17. Operationalization of variables B . DEPENDENT VARIABLE 1. EARNINGS MANAGEMENT Decision to delay recognition of maintenance costs

18. ANOVA (Analysis of Variance) Method This analysis tool is used because there are more than 1 independent variable. And it will test the interaction of independent variables and their influence on the dependent variable. Data analysis method

19. Results

20. Managers with high asymmetry information tends to do earnings management compared to managers with low asymmetry information. H1 H2 There is a difference in the behavior of earnings management between managers with temporary contract status compared to managers with permanent/regular status. Results hypothesis

21. Earnings management behavior will be higher in managers with relativistic ethical orientation and temporary-contract status in comparison with managers with permanent status and idealistic ethical orientation. H3.a Earnings management behavior will be higher in managers with relativistic ethical orientation and temporary-contract status in comparison with managers with permanent status and idealistic ethical orientation. Results hypothesis H3.b

22. In high asymmetry information conditions, earnings management behavior will be higher in managers with relativistic ethical orientation compared to managers with idealistic ethical orientation. H4.a In low asymmetry information conditions, earnings management behavior will be higher in managers with relativistic ethical orientation compared to managers with idealistic ethical orientation. Results hypothesis H4.b

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24. Item 1 Item 2 Item 3 Item 4 Item 5 50 40 30 20 10 Write Your Topic or Idea Elaborate on what you want to discuss.