SIKAP ETIS AKUNTAN DAN PENGGUNA JASA AKUNTAN TERHADAP PRAKTIK MANAJEMEN LABA

Abstract

There are many ways that accountants and user of accountant's servises can influence that financial reporting of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known earnings management. This study examines accountants and user of accountant's servises concerning their attitudes on the ethical acceptzbility of earnings management. The results, based on responses from accountants and user of accountant's servises, show that a consistency with generally accepted accounting principles, directions, materiality, and period of effect of earning management have different attitude between accountants and user of accountant's servises. On the other hand, types and objective of earning management does not have different on the attitude. Keywords : ethical attitude; earnings management; generally accepted accounting principles