Etika dan Perilaku Koruptif dalam Praktik Manajemen Laba: Studi Hermeneutika
In the accountants’ and tax auditor’s perspective, earnings management practices cannot be viewed as an earnings manipulation as long as that practices are performed in the frame of accounting standards. Accountants also gave the opinion that earnings management practices cannot be viewed as a corruptive behaviour, unless that practices are not performed according to accounting standards. However, in the investment advisors' and credit analysts’ perspectives, earnings management practices performed under any patterns and strategies are the reflection of a corruptive behaviour motivated by corrupted mind. They gave the opinion that earnings management practices are always performed systematically under certain motivation and interest. Earnings management are invaluable practices for enterprise’ stakeholders. Therefore, the practices must be rejected.
Keywords: Accrual accounting, earnings management, corruptive behaviour, corrupted mind.