FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN
Abstract: This
paper describes management earnings that is the way using by manager to
influence systematic profit number and intend by chosening policy of accounting
and accountancy procedure. Phenomenon of Earnings management like two sides
currency. On one side (good), management earnings is ' legitimate' product,
while on the other side (bad), earnings management is considered to be product
from an ' immoral' and ' unethical’ action
There is three motivations
in earnings management,
that is capital market motivation that is accounting information by financial analysis and investor assisting
price of stocks, contract motivation relates to long-term debt, that is
manager boosting up net profit to lessen possibility of natural company of
default technical (Healy : 1985) and motivation of regulation happened because
government obliges financial statement in the form of accountancy number
finally also generates the problem of earnings management conducted by
managemen, because from manager exploits weakness of accountancy using
estimation of accrual and election of accountancy method. Earnings management
represent an action of immoral. Although earnings management is made to
Standard Accountancy, but it is meaningless of earnings management represent
smart action to legitamate of fraud.
Penulis: Yona Octiani Lestari
Kode Jurnal: jpakuntansidd1000242
