MANAJEMEN LABA (EARNING MANAGEMENT) DALAM PERSPEKTIF ETIKA HEDONISME
Abstract: Earnings management
occurs as a direct consequence of the efforts of managers or preparers of
financial statements for management accounting information, especially earnings
for the sake of personal interests or companies. That earnings management can
not be interpreted as a negative action since it does not profit-oriented
management of earnings manipulation. Positive accounting theory suggests that
managers have an incentive or encouragement to be able to maximize their
welfare. In this paper the behavior of managers in the conduct of earnings
management will be reviewed from the standpoint of ethical hedonism. Used in
the sense of ethical values and moral norms which become the handle for one
person or a group to regulate behavior hedonism Ethics plays an important role
of earnings management. Because hedonism starting from the assumption that
human beings should live in such a way that it can be more happy. Efforts to
gain reward management priorities, reward obtained by showing a stable
performance from several periods. Earning management one way to show
achievement. By looking at two perspectives of psychological hedonism and
ethical hedonism, it can be drawn a conclusion that earning management is a
reasonable action to meet the man himself hedonism.
Penulis: Radian Sri Rama
Kode Jurnal: jpakuntansidd1000235
