Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)

Impact of Conflict of Interest on Accounting Policies Overview of Gender

Authors
I Putu Julianto, I Nyoman Putra Yasa, I Nyoman Suadnyana Pasek, Luh Putu Ekawati
Corresponding Author
I Putu Julianto
Available Online November 2019.
DOI
https://doi.org/10.2991/teams-19.2019.14How to use a DOI?
Keywords
Conflict of Interest; Accounting Policy; Gender
Abstract

This study aims to determine the impact of conflict of interest on accounting policies made by looking at gender factors. This type of research is a type of quantitative research by providing cases about conflicts of interest in accounting policies that are given and then further divided based on gender. Partisipan in this study is that students will be given a case based on gender division. The study design used a 2x2 factorial design. The data analysis that is used is by using two-way analysis (ANAVA) which aims to determine the differences in accounting policies given whether there is a conflict of interest or there is no conflict of interest by looking at gender factors. The results of this study indicate that (1) there is a difference in taking accounting policies between those who are given a conflict of interest who are not given a conflict of interest and (2) There are differences in taking accounting policies after a conflict of interest is given with those who are not given conflict of interest conditioning man and woman.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-843-7
ISSN
2352-5428
DOI
https://doi.org/10.2991/teams-19.2019.14How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - I Putu Julianto
AU  - I Nyoman Putra Yasa
AU  - I Nyoman Suadnyana Pasek
AU  - Luh Putu Ekawati
PY  - 2019/11
DA  - 2019/11
TI  - Impact of Conflict of Interest on Accounting Policies Overview of Gender
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 74
EP  - 79
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.14
DO  - https://doi.org/10.2991/teams-19.2019.14
ID  - Julianto2019/11
ER  -