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All Journal JAM : Jurnal Aplikasi Manajemen IMAGE Conference on Innovation and Application of Science and Technology (CIASTECH) JCRS (Journal of Community Research and Service) Jurnal Ilmu Manajemen Jurnal Manajemen dan Bisnis Kreatif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Governors Journal of Public and Business Accounting Journal Community Service Consortium Abadi: Jurnal Ahmad Dahlan Mengabdi Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan TGO Journal of Community Development Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengabdian Nasional (JPN) Indonesia Clean and Sustainable Production Journal of Education and Teaching Learning Jurnal Ekonomi, Manajemen, Akuntansi Journal of Management Research and Studies Jurnal Ilmiah Manajemen Dan Kewirausahaan
Hanif Rani Iswari
Universitas Widyagama Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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A Literature Review of Various Approaches, Conditions, and Factors That Become Earning Management Motives Hendry Kurniawan; Ahmad Syifaudin; Nurasiah Nurasiah; Hanif Rani Iswari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3884

Abstract

This study aims to understand both the company's internal and external conditions that affect earnings management actions as well as approaches to earnings management. The approach in this study uses a qualitative descriptive approach. The approach used in this research is to use a literature review approach. The results show that from 10 previous studies both national and international, earning management is a manager's effort to produce financial figures that are not accurate in order for the manager's financial performance to appear good to shareholders. Earnings management is linked to one of the great theories, agency theory. Taking a bath, income minimization, income maximization, and income smoothing are four patterns of earning management that are well-known. Real earnings management and accrual earnings management are two strategies that are frequently employed in earnings management. Earning management is also influenced by the company's financial and non-financial conditions. However, several previous studies have different results with various explanations. It is known that this difference is caused by different periods, company objects and different research backgrounds.
Co-Authors Agus Hermawan Ahmad Syifaudin Aini, Asfa Agustina Nusba Ainun, Siti Nur Albaba, M Ziaelfikar Alfiana Alfiana Ana Sopanah, Ana Arief Purwanto Atim Djazuli Aulia, Elcyntha Aurelia Jedina Azis, Santika Abd Baits Nur, Ayu Wandani Mustika Rahma Budi Eko Soetjipto Choirul Anam Choirul Anam Choirul Anam AM Diponegoro Cipto Wardoyo Darmoko Ery Tri Djatmika RWW Fadilah, Mega Fianita Hendry Kurniawan Heni Pujiastuti Heri Pratikto I Gusti Bagus Wiksuana Ika Fitria Nur Hamida Imanita Septian Rusdianti Indriani, Tantri Intyas, Yekti Jedina, Aurelia Khojanah Hasan Kirana, Prambayu Candra Laili, Choirun Nisful Lely Dista Safitri Maria Ratna Marisa Ginting Maya Ratnasari Meilani, Cindy Muchlis Mas’ud Mulyono Mulyono Nanda Apriliya Nasharuddin Mas Nasharuddin Mas Niken Paramita Nur, Ayu Wandani Mustika Rahma Ba'its Nurasiah Nurasiah Nurika Restuningdiah Puji Handayati Purnomowati, Wiwin Rahayu Puji Suci Raya, Silfanus Lebu Ruhmawati Siti Nur Ainun Sodik Sodik, Sodik Sudarmiatin Sudiyono Sudiyono Survival SURVIVAL - - Ubud Salim Ulfi Alifatu Solihah Vemy Martha Aulia Yekti Intyas Rahayu Yuni Agung Nugroho Zahroh, Viony Alfiyatu Zulkifli