TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER
Abstract: This paper discuss
about how agency theory in perspective attitude. If we clarify about agency
theory so in discussing cannot separated with behavior of manager in doing
earning management, because earning management is one of way that doing by
manager in order to maintaining of achievement in front of principal in the
most society consider that earning management is legality action, not harming
another side and enabled (deed of manager heaving the character of positive),
but in their action earning management is often to behavior of manager heaving
the character of negative, here the problem is how the manager can differences
among practice of earning management that bring the negative influence (it
means that we must avoid) and how we can practicing earning management and
bring it in positive influence (it means we can do it). In the general of main
side of this paper is in the agency theory have explain about the relation
between agent and principal. In the practice is manager as organizer of company
will more known about the information internal and external related to present
day company prospect and a period of come to be compared owner of company. So
the information came to be the owner of company some time in appropriate within
the fact of condition, that condition is familiar with term information
asymmetry. In the information asymmetry both of them will giving opportunity
for manager to do earning management.. Manager only will doing earning
management that positive character if they have the good attitude, because
basically manager that they have the good attitude always acting what
conscience word so each every decision and step of will express ethical
behavior.
Penulis: Sri Luayyi
Kode Jurnal: jpakuntansidd1000232
Artikel Terkait :
Jp Akuntansi dd 2010
- DAMPAK KEMAJUAN TEKNOLOGI INFORMASI TERHADAP BIDANG AKUNTANSI MANAJEMEN
- INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI
- PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN KOMITMEN PROFESIONAL DAN KEPUASAN KERJA AKUNTAN PENDIDIK
- FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN
- AKUNTANSI MANAJEMEN DALAM PRESPEKTIF STRATEGI KEUNGGULAN BERSAING
- ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG
- PRAKTIK KECURANGAN AKUNTANSI DALAM PERUSAHAAN
- GHARAR DALAM AKUNTANSI AKRUAL
- INTERNALISASI AKUNTANSI MANAJEMEN PERSPEKTIF BALANCE SCORECARD DALAM PENGUKURAN KINERJA PERGURUAN TINGGI
- KRITIK TERHADAP TEORI AKUNTANSI POSITIF
- MANAJEMEN LABA (EARNING MANAGEMENT) DALAM PERSPEKTIF ETIKA HEDONISME
- PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
- MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI LABA DAN NILAI BUKU
- ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL
- PENGARUH HARI LIBUR NASIONAL TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA
- PENGARUH SIZE, LIKUIDITAS, PROFITABILITAS, RISIKO, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL
- PENERAPAN PRICE LIMIT UNTUK MENGATASI VOLATILITAS RETURN SAHAM
- PENGARUH GUGATAN GANTI RUGI TERHADAP KEBIJAKAN PENENTUAN LABA DALAM LAPORAN KEUANGAN : PENGUJIAN LITIGATION HYPOTHESIS PERUSAHAAN INDONESIA
- EFEKTIVITAS BALANCED SCORECARD DALAM MANINGKATKAN KINERJA MANAJERIAL BADAN USAHA MILIK NEGARA (BUMN)
- PENGARUH KUALITAS AUDIT, OPINION SHOPPING, DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN
- ANALISIS HUBUNGAN ANTARA BELANJA MODAL, PENDAPATAN ASLI DAERAH, KEMANDIRIAN DAERAH DAN PERTUMBUHAN EKONOMI DAERAH
- ANALISIS RASIO KEUANGAN DAN FAKTOR NON KEUANGAN YANGMEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDITGOING CONCERN PADA AUDITEE
- PREFERENSI GAYA BELAJAR MAHASISWA AKUNTANSI
- PENGARUH KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONALTERHADAP KEPUASAN KERJA AKUNTAN PUBLIK: ROLE STRESS SEBAGAI VARIABEL MODERATING