Manajemen Laba Perspektif Al Muthaffifin
DOI:
https://doi.org/10.24127/akuisisi.v18i1.680Keywords:
Manajemen laba, laporan keuangan, Al Muthaffifin, rekonstruksiAbstract
In the subject of accounting, earnings management is a major challenge, particularly when it comes to presenting financial statements. In practice, earnings management is carried out by managers in order to give information to top management for specific goals, such as bonus purposes. As a result, the information supplied by the manager to the management is incorrect. To provide a path out of this practice, a rebuilding is required. This study employs a qualitative method based on a critical paradigm. With the goal of presenting a fresh viewpoint on financial statement presentation. The findings of this study shed new light on the results of the rebuilding of earnings management based on Surah Al Muthaffifin in the Qur'an. This rebuilding model is meant to promote a religious and responsible attitude in the presentation of financial statements, reducing earnings management methods that can hurt connected partiesReferences
As-Suyuthi, Jalaluddin, and Jalaluddin Al-Mahalli. 2003. “Tafsir Jalalain.†Surabaya: Imaratullah.
Board, Financial Accounting Standard. 1978. “SFAC No. 1: Objectives of Financial Reporting by Business Enterprise.†FASB: Sarasota.
Cahan, Steven, Wei Zhang, and David Veenman. 2011. “Did the Waste Management Audit Failures Signal Lower Firmâ€Wide Audit Quality at Arthur Andersen?†Contemporary Accounting Research 28(3): 859–91.
Chemmanur, Thomas J, and Imants Paeglis. 2005. “Management Quality, Certification, and Initial Public Offerings.†Journal of Financial Economics 76(2): 331–68.
Chou, Yan-Yu, and Min-Lee Chan. 2018. “The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry.†Journal of Applied Finance and Banking 8(2): 17–44.
Culler, Jonathan. 2010. “Introduction: Critical Paradigms.†PMLA/Publications of the Modern Language Association of America 125(4): 905–15.
Finkelstein, Sydney. 1992. “Power in Top Management Teams: Dimensions, Measurement, and Validation.†Academy of Management journal 35(3): 505–38.
Fourie, Mare-Lise, Lucas Opperman, Deon Scott, and Krish Kumar. 2015. Municipal Finance and Accounting. Van Schaik Publishers.
Hambrick, Donald C, and Phyllis A Mason. 1984. “Upper Echelons: The Organization as a Reflection of Its Top Managers.†Academy of management review 9(2): 193–206.
Hassan, Abul, and Masudul Alam Choudhury. 2019. Islamic Economics: Theory and Practice. Routledge.
Huovinen, Sanna, and Mika Pasanen. 2010. “Entrepreneurial and Management Teams: What Makes the Difference?†Journal of Management & Organization 16(3): 436–53.
Kemenag, R I. 2012. “Al-Qur’an Dan Terjemahnya.†Jakarta: PT Sinergi Pustaka Indonesia.
Khaldun, Ibnu. 1986. “Mukadimah Ibnu Khaldun, Ter.†Ahmadie Thaha. Jakarta.
Kothari, S P. 2001. “Capital Markets Research in Accounting.†Journal of accounting and economics 31(1–3): 105–231.
Li, Han. 2014. “Top Executives’ Ability and Earnings Quality: Evidence from the Chinese Capital Markets.†International Journal of Financial Research 5(2): 79.
Li, Yuhao. 2010. “The Case Analysis of the Scandal of Enron.†International Journal of business and management 5(10): 37.
Petra, Steven, and Andrew C Spieler. 2020. “Accounting Scandals: Enron, Worldcom, and Global Crossing.†In Corporate Fraud Exposed, Emerald Publishing Limited.
Schipper, Katherine. 1989. “Earnings Management.†Accounting horizons 3(4): 91.
Scoot, W R. 1997. “Financial Accounting Theory. Internasional Editions.â€
Scott, William Robert, and Patricia C O’Brien. 2003. 3 Financial Accounting Theory. Prentice Hall Toronto.
Watts, Ross L, and Jerold L Zimmerman. 1986. “Positive Accounting Theory.â€
———. 1990. “Positive Accounting Theory: A Ten Year Perspective.†Accounting review: 131–56.
Zeff, Stephen A. 1978. “The Rise of" Economic Consequences".â€
Downloads
Published
Issue
Section
License
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: