Praktik manajemen laba: Sebuah kajian studi hermeneutika
DOI:
https://doi.org/10.24914/jeb.v23i2.2129Keywords:
Earning management, study of hermeneutics, accrual accountingAbstract
Managers potentially engage in earnings management practices by using accrual basis as a basic guide accounting practices. In general, earnings management is motivated by certain incentives, such as to achieve earnings targets. In this regard, this study uses case studies of two KSPs (Koperasi Simpan Pinjam – Saving and Loans Cooperatives) to illuminate managers’ views about earnings management. The first KSP (KSP “S”) is chosen as the research case because it has default loans rate that exceeds the maximum bad loans of saving and loans cooperatives standard. Meanwhile, the second KSP has the default loans rate below the maximum bad loans standard. Individuals in KSP “T” who intensely participate in the process were selected as the research informants. This study analyzes the issue by using the interpretive or hermeneutic approach to analyze the issue. The results of this study reveal that the managers of KSP “T” engage in earnings management practices because they have the opportunities to serve the interests of the shareholders or members of the cooperatives.
Downloads
References
Agustia, D., & Palupi, A. (2016). Praktik creative accounting pada koperasi di jawa timur. Ekuitas Jurnal Ekonomi Dan Keuangan, 20(4), 522–543.
Angelia Senduk, F., Manossoh, H., & Affandi, D. (2016). Analisis penerapan sistem pengendalian manajemen pada koperasi simpan pinjam “Ayamen Mandiri” Kombi, 4(4), 885–892.
Ariana, I. (2011). Earnings Management: Why does earning management persist. Jurnal Valid, 8(1), 142–146.
Bortoluzzo, A. B., Sheng, H. H., & Gomes, A. L. P. (2016). Earning management in Brazilian financial institutions. Revista de Administração, 51(2), 182–197. https://doi.org/10.5700/rausp1233
Bungin, B. (2011). Analisis data penelitian kualitatif: Pemahaman filosofis dan metodologis ke arah penguasaan model aplikasi. Jakarta: Raja Grafindo Persada.
Djakman, C. . (2003). Manajemen laba dan pengaruh kebijakan multi papan bursa efek Jakarta. Makalah Simposium Nasional Akuntansi VI. Surabaya, (16–17 Oktober 2003).
Febriyanti, A., Sawarjuwono, T., & Pratama, B. A. (2014). Manajemen laba : Pro-kontra pemaknaan antara kreditur dan debitur dalam proses pembayaran kredit. JMK, 16(1), 55–68. https://doi.org/10.9744/jmk.16.1.55
Ghazali, A. W., Shafie, N. A., & Sanusi, Z. M. (2015). Earnings management : An analysis of opportunistic behaviour , monitoring mechanism and financial distress. Procedia Economics and Finance, 28(April), 190–201. https://doi.org/10.1016/S2212-5671(15)01100-4
Gill, A., Biger, N., Mand, H. S., & Mathur, N. (2013). Earnings management , firm performance , and the value of indian manufacturing firms. International Research Journal of Finance and Economics, (116, November 2013), 120–132.
Grasso, L. P., Tilley, P. A., & White, R. A. (2009). ). The ethics of earnings management: perceptions after Sarbanes-Oxley. Management Accounting Quarterly, 11(1), 45–69.
Hamilton, E. L., Hirsch, R., Murthy, U., & Rasso, J. (2018). The ethicality of earnings management. Strategis Finance, (November 2018).
Harsono, R. D. B., & Lako, A. (2009). Fairness and reciprocity in earnings management *. In The XII Accounting National Symposium (pp. 1–26).
Herawati, N. (2010). Manajemen laba pada perusahaan yang melanggar perjanjian utang. EKUITAS, 14(1), 97–113.
Hung, D. N., Linh, D. H., Hoa, T. T. Van, Dung, T. M., & Ha, H. T. V. (2018). Factors influencing accrual earnings management and real earnings management : the case of vietnam factors influencing accrual earnings management and real earnings management : The case of Vietnam. In Proceedings of 14th International Conference on Humanities and Social Sciences 2018 (IC-HUSO 2018) 22nd-23rd November 2018, Faculty of Humanities and Social Sciences, Khon Kaen University, Thailand (pp. 1346–1363).
Kamil, I. (2018). Konsep praktik manajemen laba dalam persepsi etis mahasiswa ( studi kasus pada universitas XYZ ). Jurnal Profita, 11(1), 53–66.
Larasati, R. W. (2015). Analisis faktor-faktor yang mempengaruhi motivasi earnings management pada perusahaan lq-45 yang terdaftar di bursa efek indonesia (BEI) tahun 2009-2013. Jurnal Akuntansi UNESA, 3(2), 1–26.
Linhares, F. S., Costa, F. M. da, & Beiruth, A. X. (2018). Earnings management and investment efficiency. Revista Brasileira de Gestao de Negocios Review of Business Management, 20(2), 295–310. https://doi.org/10.7819/rbgn.v20i2.3180
Nugroho, B. Y., & Eko, U. (2011). Board characteristics and earning management. Journal of Administrative Science & Organization, 18(1), 1–10.
Pranata, A. . G. S. A., & Badera, I. D. N. (2016). Pengaruh perilaku manajemen laba dan kebijakan dividen pada return saham. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1642–1669.
Purwanti, L., Triyuwono, I., Irianto, G., & Riduwan, A. (2015). Cosmetics and tricks : Representing the meanings of earning management practices. Prosedia Social and Behavioral Sciences, (17–18 September), 704–710. https://doi.org/10.1016/j.sbspro.2015.11.106
Putra, I. N. W. A. (2011). Manajemen laba : Perilaku manajemen opportunistic atau realistic ? Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–21.
Putra, R. M. S. (2012). Tradisi hermeneutika dan penerapannya dalam studi komunikasi. Jurnal Ilmu Komunikasi, 4(1), 73–85. https://doi.org/https://doi.org/10.31937/ultimacomm.v4i1.431
Richard, M. (2018). Kemenkop & UKM bakal awasi 150 koperasi simpan pinjam. Retrieved September 23, 1BC, from https://ekonomi.bisnis.com/read/20180923/12/841209/kemenkop-ukm-bakal-awasi-150-koperasi-simpan-pinjam-
Riduwan, A. (2010). Etika dan perilaku koruptif dalam praktik manajemen laba : Studi hermeneutika. Jurnal Akuntansi Dan Auditing Indonesia, 14(2), 1–21.
Riduwan, A. (2012). Realitas dalam cermin retak : Laba akuntansi dalam bingkai penafsiran praktisi bisnis non-akuntan. Ekuitas Jurnal Ekonomi Dan Keuangan, 16(2), 1–26. https://doi.org/http://dx.doi.org/10.24034/j25485024.y2012.v16.i2.212
Santoso, Y. (2012). Pengaruh asimetri informasi terhadap praktik manajemen laba pada perusahaan manufaktur di BEI. Berkala Ilmiah Mahasiswa Akuntansi, 1(3), 82–88.
Scott, W. . (2006). Financial Accounting Theory (4th ed.). Canada: Person Education.
Scott, W. . (2011). Financial Accounting Theory. Toronto: Prentice-Hall.
Scott, W. R. (1997). Financial Accounting Theory. USA: Prentice-Hall.
Shah, S. Z. A., Yuan, H., & Zafar, N. (2010). Earnings management and dividend policy an empirical comparison between pakistani listed companies and chinese listed company. International Research Journal of Finance and Economics, (35).
Silva, A., Zonatto, V., Magro, C., & Klann, R. (2018). Sticky costs behavior and earnings management. Brazilian Business Review, 16(2), 191–206. https://doi.org/http://dx.doi.org/10.15728/bbr.2019.16.2.6
Surya, S., Soetama, D. R., & Ruliana, R. (2016). Pengaruh earning power terhadap earning management. Akuntabilitas : Jurnal Ilmu Akuntansi, 9(1), 97–120. https://doi.org/10.15408/akt.v9i1.3587
Wiyadi, Amalina, N., Trisnawati, R., & Sasongko, N. (2017). Perspektif positif praktik manajemen laba : Kajian empiris pada perusahaan manufaktur go publik di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 2(1), 49–60. https://doi.org/10.23917/reaksi.v2i1.3682
Downloads
Published
How to Cite
Issue
Section
License
Jurnal Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License
