Creative Accounting Sebagai Informasi Yang Baik Atau Menyesatkan?

Authors

  • Ni Nyoman Alit Fakultas Ekonomi Universitas Negeri Surabaya

DOI:

https://doi.org/10.26740/jaj.v8n2.p1-9

Keywords:

asimetri informasi, laporan tahunan, tata kelola perusahaan

Abstract

Abstrak

Tujuan penelitian ini untuk melihat creative accounting sebagai informasi yang baik atau menyesatkan bagi investor. Metode penelitian yang digunakan kualitatif dengan pendekatan deskriptif. Teknik analisis yang digunakan dalam penelitian ini dengan pendekatan studi pustaka. Hasil penelitian ini menunjukkan creative accounting yang dilakukan oleh manajemen untuk menaikkan nilai perusahaan dan memberikan kepuasaan pada investor. Fenomena creative accounting lebih banyak terjadi di antara periode 2002 sampai 2008. Upaya creative accounting meskipun dapat dibenarkan dalam tataran teori, namun tidak dapat diterima dari sisi etika. Pelaporan kegiatan perusahaan dengan upaya creative accounting secara norma salah, dikarenakan hal ini memberikan informasi yang menyesatkan bagi pengguna informasi tersebut, seperti calon investor. Secara empiris, sejak diberlakukannya IFRS (International Financial Reporting Standards) , berita media tentang creative accounting pada perusahaan-perusahaan besar di beberapa negara mulai berkurang. Namun, dalam meta analisis studi dari Dechow (2011), menemukan cara baru untuk mendeteksi upaya creative accounting dengan model reverse.

References

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Published

2017-07-19

How to Cite

Alit, N. N. (2017). Creative Accounting Sebagai Informasi Yang Baik Atau Menyesatkan?. AKRUAL: Jurnal Akuntansi, 8(2), 103–111. https://doi.org/10.26740/jaj.v8n2.p1-9

Issue

Vol. 8 No. 2: AKRUAL: Jurnal Akuntansi (April 2017)

Section

Articles

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