MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI

Jurnal Ilmiah Akuntansi dan Keuangan

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Field Value
 
Title MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA ORGANISASI
 
Creator Kristanti, Ika Neni
 
Description Earnings management occurs when managers use valuations in financial reporting and in compiling transactions to change financial statements so as to mislead some stakeholders regarding the underlying results that depend on reported accounting figures or to influence contract outcomes that depend on reported accounting figures. The existence of earnings management in a company is inseparable from the various types or underlying motivational factors, while some of the motivations associated with the implementation of earnings management are bonus motivation, political motivation, tax motivation, CEO turnover motivation, IPO motivation. The models used in measuring earnings management include: Healy Model, DeAngelo Model, Jones Model, Industrial Model, Jones Modification Model, Dechow-Dichev Model, Kothari Model and Stubben Model.
Keywords : earning management, motivation, measuring models
 
Publisher P4M STIE Putra Bangsa
 
Date 2019-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/298
10.32639/jiak.v8i2.298
 
Source Jurnal Ilmiah Akuntansi dan Keuangan; Vol 8 No 2 (2019): JIAK; 68-80
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan; Vol 8 No 2 (2019): JIAK; 68-80
2580-510X
2548-9453
10.32639/jiak.v8i2
 
Language eng
 
Relation http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/298/210
 
Rights Copyright (c) 2019 Jurnal Ilmiah Akuntansi dan Keuangan
 

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