ABSTRACT: Earning management
is choice to manager in determining policy of accountancy to maximize manager
utilitas and improve company value. One of the motivation of earning management
is to get bonus that based on profit obtained by manager. Managerial Capability
influence manager do earning management. Capable Manager and can make decision
which giving added value to company is one of the successfulness key a company.
To increase profit or company performance, manager do earning management.
Keywords: earning management,
Managerial Capability, bonus
Penulis: Lilik Purwanti
Kode Jurnal: jpmanajemendd100038
Atau download gratis di bawah ini:
Artikel Terkait :
