PRAKTIK EARNING MANAGEMENT DALAM PERSPEKTIF ETIKA SYARI’AH
| Main Author: | Hafni, Diska Arliena; Mahasiswa Pascasarjana Fakultas Ekonomi & Bisnis Universitas Brawijaya |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
, 2015
|
| Online Access: |
http://ejournal.umm.ac.id/index.php/jeb/article/view/2233 http://ejournal.umm.ac.id/index.php/jeb/article/view/2233/2474 |
| ctrlnum |
article-2233 |
|---|---|
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PRAKTIK EARNING MANAGEMENT DALAM PERSPEKTIF ETIKA SYARI’AH</title><creator>Hafni, Diska Arliena; Mahasiswa Pascasarjana Fakultas Ekonomi & Bisnis Universitas Brawijaya</creator><description lang="en-US">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&nbsp; agent or principle, particularly all stakeholder.</description><publisher lang="en-US">Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang</publisher><contributor lang="en-US"/><date>2015-02-27</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Other:</type><type>File:application/pdf</type><identifier>http://ejournal.umm.ac.id/index.php/jeb/article/view/2233</identifier><identifier>10.22219/jekobisnis.v3i2.2233</identifier><source lang="en-US">Jurnal Ekonomika Bisnis; Vol 3, No 2 (2012)</source><source>2442-8604</source><source>2088-6845</source><source>10.22219/jekobisnis.v3i2</source><language>eng</language><relation>http://ejournal.umm.ac.id/index.php/jeb/article/view/2233/2474</relation><relation>10.22219/jekobisnis.v3i2.2233.g2474</relation><recordID>article-2233</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other Other: File:application/pdf File Journal:eJournal |
| author |
Hafni, Diska Arliena; Mahasiswa Pascasarjana Fakultas Ekonomi & Bisnis Universitas Brawijaya |
| title |
PRAKTIK EARNING MANAGEMENT DALAM PERSPEKTIF ETIKA SYARI’AH |
| publisher |
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang |
| publishDate |
2015 |
| url |
http://ejournal.umm.ac.id/index.php/jeb/article/view/2233 http://ejournal.umm.ac.id/index.php/jeb/article/view/2233/2474 |
| contents |
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. |
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Universitas Muhammadiyah Malang |
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Perpustakaan Universitas Muhammadiyah Malang |
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Jurnal Ekonomika Bisnis |
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1360 |
| subject_area |
Ekonomi |
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MALANG |
| province |
JAWA TIMUR |
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IOS1360 |
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2016-09-23T02:43:24Z |
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2016-09-23T02:43:24Z |
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