Creative Accounting: Apakah Suatu Tindakan Ilegal?

Main Article Content

MF. Arrozi Adhikara

Abstract

Abstract

This paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration carried out related to the definition of creative accounting, creative accounting in nature, ethics, reason for doing creative accounting practices, process behavior in creative accounting, as well as some summary results of empirical research about the events of creative accounting. Recent findings in this paper is to provide solutions and ways to prevent and solve problems in creative accounting accounting practices.

Article Details

Section
Articles

References

Amat, Oriol, Blake, John, and Dowd, Jacks, 1999, The Ethics of Creative Accounting, Economics Working Paper, SSRN, December
Bapepam, Kasus PT Kimia Farma Tbk, Siaran Pers Bapepam, 27 Desember 2002
Bapepam, Kasus PTBank Lippo Tbk, Siaran Pers Bapepam, 27 Desember 2002
Ferdinand Sadeli dan Ferry Wong, 2004, Creative Accounting : Kasus Worldcom, Financial, Investment, and Business Excellence.
Fischer, M., and Rosenweig, K., 1995, Attitudes of Students and Accounting Practitioners Concerning The Ethical Acceptability of Creative Accounting, Journal of Business Ethics, 14, pp. 433-444. https://doi.org/10.1007 /bf00872085
Merchant, K.A., and Rockness, J., 1994, the Ethics of Managing Earnings: an Empirical Investigation, Journal of Accounting and Public Policy, 13, pp. 79-94. https://doi.org/10.1016/0278-4254(94)90013-2
Naser, K, 1992, A Note on the use of Creative Accounting, British Accounting Review, 24, pp. 111-118. https://doi.org/10.1016/s0890-8389(05)80002-2
Revsine, L., 1991, The Selective Financial Misrepresentation Hypoyhesis, Accounting Horizons, December, pp. 16-27.
Ruland, R.G., 1984, Duty, obligation and Responsibility in Accounting Policy Making, Journal of Accounting and Public Policy, Fall, pp. 223-237. https://doi.org/10.1016/0278-4254(84)90018-8
Slovic, Paul, 1995, The Construction of Preference, Journal American Psychologist, pp. 364-371. https://doi.org/10.1037//0003-066x.50.5.364
Tempo Interaktif, Kimia Farma Lakukan Kesalahan Pencatatan Laporan Keuangan, 3 Oktober 2002