The Influences Of Status Quo And Endowment Biases On Earnings Management

Eko Widodo Lo


This study investigates the effects of status quo and endowment biases on earnings management behaviors. This research conducts a survey method in 2018. The sample comprises of 74 accounting students at a business school in Indonesia. The main variables are measured by questionnaires with 1 to 7 scale. The hypotheses are examined by multiple regression technique. The findings reveal that status quo and endowment biases positively influence earnings management actions. This research provides two contributions. This study attempts to link status quo and endowment biases to earnings management behaviors. This contributes additional theoretical explanations of earnings management behaviors among accountants. Research conclusions can be utilized to determine the suitable psychological aspects of accountants for earnings management decisions.


Status Quo bias; Endowment Bias; Earnings Management; Agency Theory; Transaction Cost Theory

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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
ISSN : 2685-1415 (Online) | 1410-8224 (Print)
Published by Pusat Penelitian dan Pengabdian Masyarakat Akademi Akuntansi YKPN Yogyakarta.
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