Bias Kognitif, Etika Profesi dan Keputusan Pelaporan Keuangan Dimoderasi Literasi Keuangan
DOI:
https://doi.org/10.53494/jira.v11i2.1127Kata Kunci:
Bias, Professional Ethics, Financial Reporting Decision, Financial Literacy, Company Performance, Micro, Small and Medium EnterprisesAbstrak
Abstrak— This study aims to analyze the effect of cognitive bias and professional ethics on financial reporting decisions, with financial literacy as a moderating variable. The phenomenon of inaccurate reporting and information manipulation indicates that financial reporting decisions are influenced not only by technical aspects but also by behavioral and moral factors. This research applies the Behavioral Decision Theory and the Ethical Decision-Making Model using a quantitative explanatory approach. The data were analyzed using PLS-SEM with SmartPLS 4, involving 116 respondents consisting of accountants, auditors, and financial staff. The results show that cognitive bias has no significant effect on financial reporting decisions, while professional ethics has a positive and significant influence. Furthermore, financial literacy does not moderate the relationship between cognitive bias and financial reporting decisions, nor between professional ethics and financial reporting decisions. The R-Square value of 0.593 indicates that 59.3% of the variance in financial reporting decisions is explained by the studied variables. These findings emphasize that the quality of financial reporting is determined more by moral integrity and professional ethics than by cognitive ability or financial literacy. Therefore, strengthening ethical values and fostering an organizational culture of integrity are essential to improving transparency and accuracy in financial reporting.
Referensi
Andari, D. P. T. A., Novitasari, N. L. G., & Dewi, N. L. P. S. (2022). Pengaruh Etika Kepemimpinan, Kualitas Sistem Informasi Akuntansi, Fungsi Badan Pengawas, Tingkat Pemahaman Akuntansi, Dan Budaya Organisasi Terhadap Kualitas Pelaporan Keuangan Pada Lembaga Perkreditan Desa Di Kecamatan Blahbatuh. JURNAL KHARISMA, 4(2).
Andrene, J., & Pamungkas, A. S. (2025). Pengaruh Financial Literacy dan Financial Attitude terhadap Financial Well-Being Melalui Financial Behavior. Jurnal Manajerial Dan Kewirausahaan, 7(1), 334–343.
Anggreni, N. M. (2021). Pengaruh Etika Kepemimpinan, Fungsi Badan Pengawas, Kapasitas Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kualitas Pelaporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Se- Kota Denpasar. Hita Akuntansi dan Keuangan, 2(4), 152–164. https://doi.org/10.32795/hak.v2i4.2003
Arifianto, J., & Sudibijo, Y. A. (2024). Whistleblowing, Morality, Good Corporate Governance, The Role of Accountant as A Moderation Variable to Fraud Intention. Technium Soc. Sci. J., 56, 139.
Avi, M. S. (2022). Culture and Ethics in Financial Reporting. International Journal of Accounting and Finance Studies, 5(1), 30–54.
Azimi, F. H., Karami, G., & Moradi, M. (2020). Identifying Factors Affecting Behavioral Intentions and Beliefs of Fraudulent Financial Reporting. Applied Research in Financial Reporting, 9(1), 7–33.
Bazerman, M. H., & Moore, D. A. (2012). Judgment in Managerial Decision Making. John Wiley & Sons.
Berthet, V. (2022). The Impact of Cognitive Biases on Professionals’ Decision-Making: A Review of Four Occupational Areas. Frontiers in Psychology, 12, 802439. https://doi.org/10.3389/fpsyg.2021.802439
Bhegawati, D. A. S., & Novarini, N. N. A. (2021). Pengaruh Etika Kepemimpinan, Fungsi Badan Pengawas, Tingkat Pemahaman Akuntansi Terhadap Kualitas Pelaporan Keuangan LPD di Kota Denpasar. Jurnal Bisnis Terapan, 5(1), 23–34. https://doi.org/10.24123/jbt.v5i1.4062
Bobek, D. D., Hageman, A. M., & Radtke, R. R. (2015). The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals. Behavioral Research in Accounting, 27(1), 55–78. https://doi.org/10.2308/bria-51090
Bondoc, M. D., & Taicu, M. (2019). Ethics in Financial Reporting and Organizational Communication. Scientific Bulletin-Economic Sciences, 18(3), 168–174.
Camilli, R., Cristofaro, M., Hristov, I., & Sargiacomo, M. (2024). Cognitive biases in accounting judgment and decision making: A review, a typology, and a future research agenda. 1–30.
Chang, S.-L., Hwang, L.-J., Li, C.-A., & Jhou, C.-T. (2018). Managerial Overconfidence and Earnings Management. International Journal of Organizational Innovation.
Dewayanti, D. A. M., Dewi, N. P. S., & Rustiarini, N. W. (2022). Pengaruh Kepemimpinan Autentik, Nilai Etika Perusahaan, Tekanan Anggaran Waktu Dan Kompleksitas Tugas Terhadap Perilaku Disfungsional Auditor Pada Kantor Akuntan Publik Di Provinsi Bali. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 4(1), 364–375.
Erdi, T. W. (2023). Faktor-Faktor Keputusan Melakukan Pinjaman Online: Inklusi Keuangan Sebagai Pemoderasi. Journal of Trends Economics and Accounting Research, 3(4), 407–414.
Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hassas Yeganeh, Y., & Hasani, M. (2019). Financial Reporting Quality and Relation Between Managerial Overconfidence and Investment Efficiency. Empirical Research in Accounting, 9(3), 25–54.
Herlina, S., & Sudaryati, E. (2020). Pentingnya Penilaian Etis dalam Pengungkapan Skandal Akuntansi. Jurnal Akuntansi Multiparadigma, 11(1), 178–190.
Irama, O. N., Ovami, D. C., Tiara, S., Lismardiana, L., & Gunawan, O. G. (2025). Perilaku Profesional dalam Praktik Akuntansi: Pengaruh Etika dan Moralitas terhadap Keputusan Akuntansi. All Fields of Science Journal Liaison Academia and Sosiety, 5(2), 377–390.
Jamaludin, N., & Sari, M. (2021). Framing Effect on Auditor Judgment: Evidence from Behavioral Accounting Perspective. Asian Journal of Accounting Research, 63(3).
Johnson, M. K., Weeks, S. N., Peacock, G. G., & Domenech Rodriguez, M. M. (2022). Ethical Decision-Making Models: A Taxonomy of Models and Review of Issues. Ethics & Behavior, 32(3), 195–209.
Judijanto, L., & Samiun, A. A. (2025). Pengaruh Anchoring Bias terhadap Kualitas Penilaian Auditor dalam Proses Audit Laporan Keuangan di Perusahaan Go-Public di Indonesia. Sanskara Akuntansi dan Keuangan, 3(02), 98–105. https://doi.org/10.58812/sak.v3i02.522
Kaiser, T., & Menkhoff, L. (2017). Does Financial Education Impact Financial Literacy and Financial Behavior, and If so, When? The World Bank Economic Review, 31(3), 611–630.
Krida, A., & Pontjoharyo, W. (2024). Are Auditors Biased? The Effect Of Anchoring And Adjustment Heuristics On Auditors’ Judgment: Evidence From Auditors In Surabaya. Journal of Accounting Research, Organization and Economics, 7(1).
Lusardi, A., & Mitchell, O. S. (2014). The economic importance of financial literacy: Theory and evidence. American Economic Journal: Journal of Economic Literature, 52(1), 5–44.
Marzouki, A., & Amar, A. B. (2024). Managerial Overconfidence, Earnings Management and the Moderating Role of Business Ethics: Evidence from the Stoxx Europe 600. International Journal of Ethics and Systems.
Nardi, P. C. C., Ribeiro, E. M. S., Bueno, J. L. O., & Aggarwal, I. (2022). The influence of cognitive biases and financial factors on forecast accuracy of analysts. Frontiers in Psychology, 12, 773894.
Pieters, M. (2019). International Code of Ethics for Professional Accountants: A Behind the Scenes Look at the eCode. Australian Accounting Review, 29(3), 595–598.
Putri, K. (2024). Mengeksplorasi Bias Kognitif dan Pengaruhnya Pada Pengambilan Keputusan Keuangan Manajerial: Model Konseptual.
Putri, K. D. (2024). Mengeksplorasi Bias Kognitif dan Pengaruhnya Pada Pengambilan Keputusan Keuangan Manajerial: Model Konseptual.
Rajabalizadeh, J. (2023). CEO overconfidence and financial reporting complexity: Evidence from textual analysis. Management Decision, 61(13), 356–385. https://doi.org/10.1108/MD-06-2023-1033
Sudarmanto, E. (2022). Influence of Quality of Accounting Information System, Development of Ethical Climate and Organizational Culture on the Effectiveness of Corruption Risk Management and Its Impact on the Level of Organizational Corruption at Government Agencies in Indonesia. International Journal of eBusiness and eGovernment Studies, 14(4).
Sukiswo, H. W., & Rachman, H. A. (2022). Analysis of Behavioral Factors Influence The Audit Judgment. Journal of Economics, Business, and Government Challenges, 6(02), 65–71. https://doi.org/10.33005/ebgc.v6i2.362
Takemura, K. (2021). Behavioral Decision Theory. Springer.
Treviño, L. K., Nieuwenboer, N. A. den, & Kish-Gephart, J. J. (2014). (Un)Ethical Behavior in Organizations. Annual Review of Psychology, 65. https://doi.org/10.1146/annurev-psych-113011-143745
Vinson, J. M., Pike, B. J., Chui, L., & Zhou, M. (2024). The Influence of Audit Evidence Framing on Auditors’ Judgment. Behavioral Research in Accounting, 36(1), 105–120.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Herbowo, Tio Waskito Erdi
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
JURNAL ILMIAH RAFLESIA AKUNTANSI (JIRA) is licensed under a 