TEORI KEAGENAN DAN MANAJEMEN LABA
Abstract: The aim of this is
to paper explained management motive in reporting earning based on agency
theory. There are two motives underlying management in reporting earning. If
the motive fully reflect how to meet principles maximum wealth, called
signaling motive.
By opportunistic motives, management conducting earning management in
reporting earning. While, by signaling motive management effort to apply
accounting method that result earning more persistence.
Keywords: agency theory,
earnings management, opportunistic and signaling
Penulis: Sunarto
Kode Jurnal: jpakuntansidd090044
