SIKAP ETIS AKUNTAN DAN PENGGUNA JASA AKUNTAN TERHADAP PRAKTIK MANAJEMEN LABA

KAWEDAR, Warsito (2005) SIKAP ETIS AKUNTAN DAN PENGGUNA JASA AKUNTAN TERHADAP PRAKTIK MANAJEMEN LABA. Jurnal Akuntansi dan Auditing, Volume 1 (Nomor 1). pp. 198-213. ISSN 1412-6699

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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

Item Type:Article
Subjects:H Social Sciences > HG Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:13875
Deposited By:Mr. Perpustakaan Ekonomi
Deposited On:17 Jun 2010 21:42
Last Modified:17 Jun 2010 21:42

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