ETIKA DAN PERILAKU KORUPTIF DALAM
PRAKTIK MANAJEMEN LABA: STUDI HERMENEUTIKA-KRITIS
AKHMAD RIDUWAN
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
ABSTRACT
The purpose of this study is to
obtain understanding about the opinion and attitude of informants – that are
accounting educator, management accountant, public accountant, investment
advisor, credit analyst and tax auditor – on earnings management practices
performed by managers. This study is motivated by previous studies findings
that disclosed a riility that earnings management practices is a facticity in
enterprises financial reporting under various motivations and interests. Based
on qualitative approach and analysis, or particularly named as an interpretive
or a hermeneutic approach, the result of this study gives an understanding that
informants had the different opinion and attitude on earnings management
practices.
In the accountants’ and tax
auditor’s perspective, earnings management practices can’t be viewed as an
earnings manipulation along that practices are performed in the accounting
standards frame. Accountants also to give the opinion that earnings management
practices can’t be viewed as a corruptive behaviour, except that practices are
not perform according to accounting standards. However, in the investment
advisor’s and credit analyst’s perspectives, earnings management practices
performed under any patterns and strategies are the reflection of a corruptive
behaviour motivated by corrupted mind. They give the opinion that earnings management
practices always perform sistematically under certain motivation and interest. Earnings
management are unvaluable practices for enterprise’ stakeholders; therefore,
that practices must be rejected.
Implications of this study are
the rising of the needs for: (a) simpliflying application of accrual accounting
for riil business transactions and events where the fairness can be verified in
the real world; and (b) reducing flexibility in accounting method choices.
Key-Words:
Accrual accounting, earnings management, corruptive behaviour, corrupted mind.
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