PRAKTIK EARNING MANAGEMENT DALAM PERSPEKTIF ETIKA SYARI’AH
Abstract: Earning Management
representing one of choice to manager in determining policy of accountancy to
reach specific purposes. The target is to maximize manager utilitas and improve
company value. This target relate manager motivation in earning management
praktik as: getting high bonus, debt in bond fund, trust of public in capital
market, low tax expense, achievement which both for CEO , and positive reaction
of investor in IPO. With existence of the target of profit management to
maximize utilitas, hence profit management activity can be classified into
ethics understanding of utilitarianisme. But which still become question in
earning management will delivering many benefit to management agent or principle, particularly all stakeholder.
Kata Kunci: Manajemen Laba, Motivasi Manager, Etika Syari’ah
Penulis: Diska Arliena Hafni
Kode Jurnal: jpmanajemendd120699
