scholarly journals MANAJEMEN LABA (EARNING MANAGEMENT) DALAM PERSPEKTIF ETIKA HEDONISME

2012 ◽  
Vol 1 (2) ◽  
Author(s):  
Radian Sri Rama
Keyword(s):  
Earnings Management ◽  
Direct Consequence ◽  
Earning Management ◽  
Human Beings ◽  
Moral Norms ◽  
Stable Performance ◽  
Accounting Theory ◽  
Management Priorities ◽  
Positive Accounting Theory

Earnings management occurs as a direct consequence of the efforts of managers or preparers of financial statements for management accounting information, especially earnings for the sake of personal interests or companies. That earnings management can not be interpreted as a negative action since it does not profit-oriented management of earnings manipulation. Positive accounting theory suggests that managers have an incentive or encouragement to be able to maximize their welfare. In this paper the behavior of managers in the conduct of earnings management will be reviewed from the standpoint of ethical hedonism. Used in the sense of ethical values and moral norms which become the handle for one person or a group to regulate behavior hedonism Ethics plays an important role of earnings management. Because hedonism starting from the assumption that human beings should live in such a way that it can be more happy. Efforts to gain reward management priorities, reward obtained by showing a stable performance from several periods. Earning management one way to show achievement. By looking at two perspectives of psychological hedonism and ethical hedonism, it can be drawn a conclusion that earning management is a reasonable action to meet the man himself hedonism.<br /><br />Keywords: Earnings Management, Positive Accounting Theory, Ethical   Hedonism<br /><br />

scholarly journals IMPLIKASI TEORI AKUNTANSI POSITIF DAN TEORI KEAGENAN DALAM PRAKTIK MANAJEMEN LABA

2021 ◽  
Vol 25 (2) ◽  
pp. 548
Author(s):  
Suripto Suripto ◽  
Supriyanto Supriyanto2
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Control Variable ◽  
Audit Committees ◽  
Accounting Theory ◽  
Size Variable ◽  
Positive Accounting Theory

The purpose of this study is to test positive accounting theory by analyzing the effect of audit committees, independent commissioners on earnings management through debt hyphothesis testing, bonus motivation on earnings management, by adding the firm size variable as a control variable on earnings management in banking companies listed on the Indonesia Stock Exchange 2015-2020. The results of the study confirm that the independent commissioners partially have a significant influence on earnings management. The audit committee has a significant effect on earnings management and bonus motivation has no effect on earnings management and debt motivation has no effect on earnings management. While the firm size variable has no effect on earnings management. Simultaneously independent commissioners, audit committee, bonus motivation, and firm size have a significant effect on earnings management. This findings indicates that the motivation developed in positive accounting theory in earnings management.

scholarly journals Problematics of Creative Accounting and Earnings Management in the Context of the Development of Accounting Theories

2021 ◽  
Vol 22 ◽  
pp. 6
Author(s):  
Diana Bachtijeva
Keyword(s):  
Earnings Management ◽  
21St Century ◽  
Anglo Saxon ◽  
Political Factors ◽  
Accounting Systems ◽  
Creative Accounting ◽  
Application Methods ◽  
Accounting Theory ◽  
Positive Accounting Theory

The beginnings of accounting can be found even in the 14st century, when trade transactions began to be recorded in the books of account. To this day, accounting has evolved at certain stages, depending on goals were set for the accounting for that period. In the article after concluding the analysis of scientific sources the following are presented: the stages of accounting development, which were influenced not only by different Anglo-Saxon, Germanic and Latin accounting systems, but also by economic and political factors; the influence of accounting on the development of accounting theories is revealed. The concept of positive accounting theory, assumptions for manipulating accounting and the concept and application methods of earnings management and creative accounting are presented. Based on the research, a model of multi-paradigm approach is presented, in which the methodologies of normative and positive accounting theory can be fully applied. The proposed complexity of methodologies can help to solve not only the problems of creative accounting and earnings management, but also other problems of the 21st century. accounting issues.

scholarly journals FINANCIAL DISTRESS AND EARNINGS MANAGEMENT IN INDONESIA: THE ROLE OF INDEPENDENT COMMISSIONERS

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Vania Agatha Rusci ◽  
◽  
Setyarini Santosa ◽  
Vita Elisa Fitriana ◽  
◽  
...  
Keyword(s):  
Earnings Management ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Real Earnings Management ◽  
Earning Management ◽  
Panel Regression ◽  
Relationship Of ◽  
The Relationship

Abstract: This research aims to find out whether the presence of independent commissioner can restrict the manipulation of earnings by management in financially distressed companies. Earning management used in this research is accrual as well as real earning management. This research employs quantitative method with data panel regression model. The sample used in this study is secondary data obtained from consumer goods industry listed on Indonesia Stock Exchange during the period of 2015 until 2019. The result of this study revealed that both accrual earnings management and real earnings management are significantly influenced by financial distress. However, independent commissioner fails to moderate the relationship of financial distress with both accrual earnings management and real earnings management. This research gives an insight and input to the management as the evaluation material, so that the earnings manipulation could be reduced or even not carried out. Abstrak: Penelitian ini bertujuan untuk mengetahui apakah keberadaan komisaris independen dapat membatasi manipulasi laba oleh manajemen pada perusahaan yang mengalami financial distress. Manajemen laba yang digunakan dalam penelitian ini adalah manajemen laba akrual dan manajemen laba riil. Penelitian ini menggunakan metode kuantitatif dengan model regresi data panel. Sampel yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2015 hingga 2019. Hasil penelitian ini mengungkapkan bahwa baik manajemen laba akrual maupun manajemen laba riil dipengaruhi secara signifikan oleh financial distress. Namun, komisaris independen gagal memoderasi hubungan financial distress dengan manajemen laba akrual dan manajemen laba riil. Penelitian ini memberikan wawasan dan masukan kepada pihak manajemen sebagai bahan evaluasi, sehingga manipulasi laba dapat dikurangi atau bahkan tidak dilakukan.

scholarly journals Role of Reducing Profit Management Practices on Tax Evasion in the Kurdistan Region of Iraq

2020 ◽  
Vol 1 (2) ◽  
pp. 50-65
Author(s):  
Luqman M. Saeed ◽  
Rukhsar O. Khedher
Keyword(s):  
Earnings Management ◽  
Tax Evasion ◽  
Management Practices ◽  
Primary Objective ◽  
Earning Management ◽  
Kurdistan Region ◽  
Negative Effects ◽  
Management Procedures ◽  
Objective Of Accounting

The primary objective of accounting, as an information system, is the measurement and delivery of data and information to the decision makers of users. Among the users, there are the financial authority of the appraisers and the tax examination procedures. However, the pursuit of some companies management to adopt procedures that would get illegal gains in so-called earnings management procedures. These procedures would work to create a gap in confidence in the services provided by the accounting profession. This situation causes suspicious cases on financial statements prepared by these services in the regard of official government bodies for tax function. The researcher reached, through the theoretical and practical aspects, certain conclusions. The most important of which is the earning management practiced today by companies in Iraqi Kurdistan Region to reduce the real profit in order to avoid the tax imposed on them. The alternatives in the accounting treatments and flexibility in the accounting standards is not the way paved to earningsmanagement practices if the accountant does not respect the rules and ethics of the their profession, choosing the inappropriate alternative to the nature of the company’s activity. Another conclusion is the existence of collusion between the external auditors and the taxpayer’s company. Accordingly, the study recommended that the concerned bodies should ensure that earnings management is not practiced by companies. The need of awareness is raised about earning management and negative effects on companies. The need to maintain a single accounting process is relevant and not change it without the approval of the competent authorities. it is necessary to emphasis on company governance and not to allow the collusion between the auditors and the taxpayer’s companies, activating the role of the association of accountants and auditors, in order to advancement of the profession as well as to defend the accountants members in case of facing pressures from the owners to manipulate and cheating.

The role of Record of Rights (Khatian) in determining title or possession: An overview

IIUC Studies ◽  
2020 ◽  
Vol 15 ◽  
pp. 33-46
Author(s):  
Kalim Ullah
Keyword(s):  
Human Life ◽  
Vital Role ◽  
Critical Element ◽  
Human Beings ◽  
Supportive Evidence ◽  
Land Administration ◽  
Holy Quran ◽  
The Holy Quran ◽  
Religious Systems

Human beings are deeply related to land. Human beings take birth on land, live on land, die on land and mixes with land ultimately. As stated in the holy Quran: ‘We (Allah) created you (human beings) from the soil, we shall make you return to the soil and We shall call you back again from the soil’ (20:55). Human life is surrounded by soil i.e. land. So, land is a highly completed issue of human life involving economic, social, political, cultural and often religious systems. Land administration is thus a critical element and often a pre-condition for peaceful society and sustainable development. In administrating land, Khatian or record of rights plays a vital role to determine the rights and interests of the respective parties as supportive evidence. In this article, discussion is mainly made on the fact that Khatian or record of rights is not a document of title solely but it may be an evidence of title as well as possession. IIUC Studies Vol.15(0) December 2018: 33-46

Solidarity and Social Justice in the European Union Seventy Years after the Universal Declaration of Human Rights: The Role of European Judges

2019 ◽  
Vol 76 (3-4) ◽  
pp. 138-148
Author(s):  
Francesco Zammartino
Keyword(s):  
Human Rights ◽  
Universal Declaration ◽  
Social Progress ◽  
Economic Policies ◽  
International Level ◽  
The European Union ◽  
Human Beings ◽  
Government Programs ◽  
Binding Force

Seventy Years after its proclamation, the Universal Declaration of Human Rights, despite not having a binding force for the states, still provides at international level the fundamental text from which the principles and the values for the preservation of liberty and right of people are taken. In this article, the author particularly underlines the importance of Declaration’s article 1, which states: “All human beings are born free and equal in dignity and rights”. With these words the Declaration presses states to undertake economic policies aimed at achieving economic and social progress for all individuals. Unfortunately, we also have to underline the lack of effective social policies in government programs of the E.U. Member States. The author inquires whether it is left to European judges to affirm the importance of social welfare.

Do conhecimento objetivo ao problema corpo - mente

2018 ◽  
Vol 10 (2) ◽  
pp. 85-113
Author(s):  
Nathalia Gleyce dos Santos Salazar
Keyword(s):  
Third World ◽  
Sao Paulo ◽  
Karl Popper ◽  
São Paulo ◽  
Human Beings ◽  
The Third ◽  
Belo Horizonte ◽  
The Third World ◽  
The Mind

Resumo:  Apresenta-se uma discussão sobre o conhecimento e a tese dos três mundos no qual a interação entre estes nos aproxima da verdade do problema corpo-mente, tendo em vista, uma nova proposta de solução. O terceiro mundo é uma peça importante neste trabalho; sendo assim, analisaremos o que Popper designa como Mundo 3, em que ele consiste e o papel da linguagem como diferencial do ser humano. Apresentamos as críticas popperianas às correntes monistas e dualistas, ousando fazer uma crítica a Teoria do Conhecimento tradicional. Desta forma, a proposta apresentada por este filósofo da ciência diferencia-se de tudo que estava sendo feito até então, por isso, o interesse de apresentar essa abordagem pouco trabalhada de Popper. Palavras-chave: Conhecimento. Corpo-Mente. Mundo 3.Abstract: In this work, we present a discussion about knowledge and the theory of the three worlds in which the interaction between them approaches to the truth of the mind-body problem, in view of a proposed solution. The third world is an important piece in this work. Therefore, we will analyze what Popper describes as World 3, what it is and the role of language as a differential of human beings. We present Popper’s criticisms to the monistic and dualistic currents, daring to criticize the theory of traditional knowledge. Thus, the proposal of science presented by this philosopher differs from everything that was being done until then. This explains the interest in presenting this unusual approach to Popper.Keywords: Knowledge. Body-Mind.  World 3. REFERÊNCIASLEAL-TOLEDO, Gustavo . Popper e seu Cérebro. Revista da Faculdade de Letras. Série Filosofia, v. XXIII, p. 59-68, 2007.POPPER, Karl Raimund. A Lógica da Pesquisa Científica. Tradução de Leonidas Hegenberg e Octanny Silveira de Mota.  São Paulo: editora Cultrix. 2007.POPPER, Karl Raimund. Conhecimento Objetivo: uma abordagem evolucionária. Tradução de Milton Amado.  Belo Horizonte, Ed. Itatiaia Ilimitada. São Paulo, Ed. Da Universidade São Paulo, 1975._______.  O Conhecimento e o Problema Corpo –Mente. Tradução Joaquim Alberto Ferreira Gomes. Lisboa, Ed. 70. 1996.   _______. Conjecturas e Refutações: o desenvolvimento do conhecimento científico. Trad. Benedita Bettencourt. Ed. Livraria Almedina, 2006._______.  O Eu e Seu Cérebro. Karl Popper, Jonh C. Eccles;Tradução Silvio Meneses Garcia, Helena Cristina F. Arantes e Aurélio Osmar C. de Oliveira. – Campinas, SP: Papirus; Brasília, DF: Editora Universidade de Brasília. 1991.   _______. O Racionalismo Crítico na Política. Tradução de Maria da Conceição Côrte – Real. Brasília, Editora Universidade de Brasília, 2ª edição, 1994, 74p.SEARLE, John R. La construcción de la realidad social. Trad. Antoni Domènech. Barcelona: Paidós Ibérico, 1995.  

Joseph Ḥazzāyā. Book of the Chapters on Knowledge (Newfound Fragments)

2019 ◽  
pp. 15-51
Author(s):  
Максим Глебович Калинин
Keyword(s):  
Russian Translation ◽  
Mystical Experience ◽  
Original Text ◽  
Human Beings ◽  
Mystical Tradition

Продолжая публиковать оригинальный текст и русский перевод новонайденных фрагментов «Книги глав о ведении» Иосифа Хаззайи (VIII в.), одного из ярчайших представителей восточносирийской мистической традиции, предлагаем вниманию читателей главы 75-162 из фрагмента, представленного восточносирийской рукописью Paris. syr. 434. Эти главы включают в себя комментарий Иосифа Хаззайи на видение Иезекииля, другие экзегетические пассажи, изречения о смирении и любви, описания мистического опыта и пространное рассуждение о роли ангелов в жизни человечества. We proceed to publish the original text and Russian translation of the newly discovered fragments of «Book of the Chapters on Knowledge» of Joseph Ḥazzāyā (8th c.), one of the brightest representatives of the East Syriac mystical tradition. Now the readers are offered the original text and Russian translation of chapters 75-162 from the fragment of Joseph Ḥazzāyā’s work known from the East Syriac manuscript Paris. syr. 434. These chapters include the commentary of Joseph Ḥazzāyā on Ezekiel’s vision, another exegetical passages, sayings on humility and love, various descriptions of mystical experience, and a lengthy discourse on the role of angels in the life of human beings.

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