Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Journal of Indonesian Economy and Business
Lilis Setiawati
Universitas Gadjah Mada
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MANAJEMEN LABA Lilis Setiawati; Ainun Na'im
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 4 (2000): October
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.336 KB)

Abstract

This paper is intended to explain manager responsibility in managing opportunities to choose accounting methods for external reporting, so that the reported earnings information will not mislead investors. Earnings management is a purposeful intervention in the external financial reporting process, with the intent to obtain some private gains (Schipper, 1989, 92). Opportunity to manage earnings as a consequence of our current accounting system can not be eliminated. The problem is earning management can influence investor decisions.
Co-Authors Ainun Na’im