Manajemen laba: perspektif ekonomi dan perspektif etika

Purbandari, Theresia (2007) Manajemen laba: perspektif ekonomi dan perspektif etika. Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun, XXXI (02). pp. 32-42. ISSN 0854-1981

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Abstract

Earnings management is done by a manager for some certain reasons, such as: to get bonus to release initial public offering, to minimize political cost, to reduce the contract cost and the like. Earnings management is a desired action based on the limit of financial accounting standard to direct the earnings at certain level. The term of earnings management is not separated from positive accounting theory. Positive accounting theory principally assumes that the goal of accounting theory is to explain and predict accounting practices. It is also used to reveal that certain economic factors or certain unit business character can be related to the managerial behaviour. This theory also reveals the effect of economic variable to the manager motivation used to choose an accounting method. Emphirical evidences in terms of either economic perspective or ethics perspective show that earnings management practices are met in many contexts. Earnings management is proved in an economic activity but not in other cases. Even in certain cases, investigation on the some case result a contrary finding. The result opens the chance for accounting researchers and management researchers to do the same kind of research.

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