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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Widya Teknik Brilliant International Journal of Management and Tourism Variable Research Journal
Hendry Kurniawan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology 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 . Antaresti Ahmad Syifaudin Andi Afrizal Andy Afrizal Aning Ayucitra Arfianti Novita Anwar Atypah Salsabila Calvin Hardi Garchia Chandra Rio Desyandri Desyandri Elsa Wulan Dari Hanif Rani Iswari Hidayat Hidayat Husni Mubarok Ihsan Almuhyidin Makmur Makmur Mutiara Charlya Astra Nurasiah Nurasiah Ratna Dewi Saripin Saripin Seprini Soleha Lubis Watman Hari Kusuma