Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385686487> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W4385686487 endingPage "110" @default.
- W4385686487 startingPage "89" @default.
- W4385686487 abstract "Earnings management emerged in the field of financial accounting as a consequence of the efforts of managers or financial statement preparers to regulate the earnings cycle for personal and/or corporate interests or benefits. This study aims to gain an understanding of the opinions and behavior of informants including management accountants, public accountants, investment advisors, tax examiners and Bugis cultural observers on earnings management practices carried out by managers and viewed from the perspective of Classical Bugis philosophy. This type of research is a qualitative research with a hermeneutic approach, or more specifically an interpretive approach. Sources of data in this study are primary data and secondary data. Data collection techniques used in this research are interviews, documentation, literature study, internet searching. The data analysis technique was carried out through four paths, namely data reduction, data presentation, data validity test and conclusion drawing.The results show that in the perspective of management accountants and public accountants, earnings management practices cannot be viewed as earnings manipulation as long as these practices are carried out within the framework of accounting standards. They also argue that earnings management is not said to be corrupt behavior, unless the practice is not carried out in accordance with accounting standards. While the views of investment advisors and tax inspectors, the practice of accounting standards carried out with any pattern and strategy is a reflection of corrupt behavior because of a corrupted mind. They argue that earnings management practices are always carried out systematically based on certain motivations and interests. Earnings management is a practice that is of no value to the company's stakeholders so this practice should be avoided. Viewed from the perspective of ati mapping that earnings management can be seen from the good or bad intentions of a manager in carrying out his practice, motivation or interests that are detrimental to other parties, it can be said that the practice of earnings management is an act of fraud that can be categorized as a corrupted line of thought." @default.
- W4385686487 created "2023-08-10" @default.
- W4385686487 creator A5043413753 @default.
- W4385686487 creator A5058954297 @default.
- W4385686487 date "2022-06-30" @default.
- W4385686487 modified "2023-10-07" @default.
- W4385686487 title "Perilaku Koruptif Dalam Praktik Manajemen Laba: Sebuah Tinjauan Perspektif “Ati Mapaccing” dalam Falsafah Bugis" @default.
- W4385686487 doi "https://doi.org/10.47178/jesit.v3i1.1647" @default.
- W4385686487 hasPublicationYear "2022" @default.
- W4385686487 type Work @default.
- W4385686487 citedByCount "0" @default.
- W4385686487 crossrefType "journal-article" @default.
- W4385686487 hasAuthorship W4385686487A5043413753 @default.
- W4385686487 hasAuthorship W4385686487A5058954297 @default.
- W4385686487 hasBestOaLocation W43856864871 @default.
- W4385686487 hasConcept C121955636 @default.
- W4385686487 hasConcept C133462117 @default.
- W4385686487 hasConcept C144024400 @default.
- W4385686487 hasConcept C144133560 @default.
- W4385686487 hasConcept C163867264 @default.
- W4385686487 hasConcept C17744445 @default.
- W4385686487 hasConcept C199360897 @default.
- W4385686487 hasConcept C199521495 @default.
- W4385686487 hasConcept C2781009383 @default.
- W4385686487 hasConcept C2781027943 @default.
- W4385686487 hasConcept C2781426361 @default.
- W4385686487 hasConcept C36289849 @default.
- W4385686487 hasConcept C39549134 @default.
- W4385686487 hasConcept C41008148 @default.
- W4385686487 hasConcept C544937707 @default.
- W4385686487 hasConcept C56666940 @default.
- W4385686487 hasConceptScore W4385686487C121955636 @default.
- W4385686487 hasConceptScore W4385686487C133462117 @default.
- W4385686487 hasConceptScore W4385686487C144024400 @default.
- W4385686487 hasConceptScore W4385686487C144133560 @default.
- W4385686487 hasConceptScore W4385686487C163867264 @default.
- W4385686487 hasConceptScore W4385686487C17744445 @default.
- W4385686487 hasConceptScore W4385686487C199360897 @default.
- W4385686487 hasConceptScore W4385686487C199521495 @default.
- W4385686487 hasConceptScore W4385686487C2781009383 @default.
- W4385686487 hasConceptScore W4385686487C2781027943 @default.
- W4385686487 hasConceptScore W4385686487C2781426361 @default.
- W4385686487 hasConceptScore W4385686487C36289849 @default.
- W4385686487 hasConceptScore W4385686487C39549134 @default.
- W4385686487 hasConceptScore W4385686487C41008148 @default.
- W4385686487 hasConceptScore W4385686487C544937707 @default.
- W4385686487 hasConceptScore W4385686487C56666940 @default.
- W4385686487 hasIssue "1" @default.
- W4385686487 hasLocation W43856864871 @default.
- W4385686487 hasOpenAccess W4385686487 @default.
- W4385686487 hasPrimaryLocation W43856864871 @default.
- W4385686487 hasRelatedWork W1137027851 @default.
- W4385686487 hasRelatedWork W144321391 @default.
- W4385686487 hasRelatedWork W1483794978 @default.
- W4385686487 hasRelatedWork W2082267747 @default.
- W4385686487 hasRelatedWork W2141185334 @default.
- W4385686487 hasRelatedWork W2291781924 @default.
- W4385686487 hasRelatedWork W2350705953 @default.
- W4385686487 hasRelatedWork W2397040338 @default.
- W4385686487 hasRelatedWork W4206150270 @default.
- W4385686487 hasRelatedWork W2587594129 @default.
- W4385686487 hasVolume "3" @default.
- W4385686487 isParatext "false" @default.
- W4385686487 isRetracted "false" @default.
- W4385686487 workType "article" @default.