MANAJEMEN LABA DAN MOTIVASI MANAJEMEN

Sekar Mayangsari

Abstract


This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smooth­ing and creative accounting. Accounts manipulations have been matter of research, discussion and, even, controversy in several countries such as United States, Canada, United Kingdom, even in Indonesia especially during crisis period.

The objective of this paper is to elaborate a general framework for earnings management and the management's motivations Besides that this article address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators Practitioners and regulators often see earnings management as problematic and in the need of immediate remedial action. Academics unwilling to believe that earnings management rise problem. The end of article, I purposed for future research in earnings management.


Keywords


Earnings management, Management's motivations, Contradic¬tions, and Future Research.

Full Text:

PDF

Article Metrics

Abstract views : 529| PDF views : 0


DOI: http://dx.doi.org/10.25105/mraai.v1i2.2804

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 Creative Commons License

Media Riset Akuntansi, Auditing & Informasi Creative Commons Attribution-NonCommercial 4.0 International License.