TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER
Abstract: This paper discuss
about how agency theory in perspective attitude. If we clarify about agency
theory so in discussing cannot separated with behavior of manager in doing
earning management, because earning management is one of way that doing by
manager in order to maintaining of achievement in front of principal in the
most society consider that earning management is legality action, not harming
another side and enabled (deed of manager heaving the character of positive),
but in their action earning management is often to behavior of manager heaving
the character of negative, here the problem is how the manager can differences
among practice of earning management that bring the negative influence (it
means that we must avoid) and how we can practicing earning management and
bring it in positive influence (it means we can do it). In the general of main
side of this paper is in the agency theory have explain about the relation
between agent and principal. In the practice is manager as organizer of company
will more known about the information internal and external related to present
day company prospect and a period of come to be compared owner of company. So
the information came to be the owner of company some time in appropriate within
the fact of condition, that condition is familiar with term information
asymmetry. In the information asymmetry both of them will giving opportunity
for manager to do earning management.. Manager only will doing earning
management that positive character if they have the good attitude, because
basically manager that they have the good attitude always acting what
conscience word so each every decision and step of will express ethical
behavior.
Penulis: Sri Luayyi
Kode Jurnal: jpakuntansidd1000232
