MANAJEMEN LABA: PRO-KONTRA PEMAKNAAN ANTARA KREDITUR DAN DEBITUR DALAM PROSES PEMBIAYAAN KREDIT

Authors

  • Anggie Febriyanti Fakultas Ekonomi Bisnis Universitas Airlangga Jl. Airlangga 4–6, Surabaya 60286
  • Tjiptohadi Sawarjuwono Fakultas Ekonomi Bisnis Universitas Airlangga Jl. Airlangga 4–6, Surabaya 60286
  • Bram Ade Pratama Fakultas Ekonomi Bisnis Universitas Airlangga Jl. Airlangga 4–6, Surabaya 60286

:

https://doi.org/10.9744/jmk.16.1.55-68

Keywords:

Earnings Management, Unobtrusive Observation, Debtors’ and Creditors’ Considerations

Abstract

Earnings management has been a hot topic. As long as along with the Indonesian Financial Accounting Standard, this cannot be considered as earnings management. However, the accountants tend to apply the particular treatment to meet their specific interests. The creditors do not consider whether there is earnings management, but they will apply many other more comprehensive evaluation techniques. This study applied unobtrusive observation. By doing this, the researchers were able to uncover the existing earnings management as well as the variety of debtors’ and creditors’ considerations.

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Published

2014-02-17

How to Cite

Febriyanti, A., Sawarjuwono, T., & Pratama, B. A. (2014). MANAJEMEN LABA: PRO-KONTRA PEMAKNAAN ANTARA KREDITUR DAN DEBITUR DALAM PROSES PEMBIAYAAN KREDIT. Jurnal Manajemen Dan Kewirausahaan, 16(1), 55-68. https://doi.org/10.9744/jmk.16.1.55-68

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