Perilaku Koruptif Dalam Praktik Manajemen Laba: Sebuah Tinjauan Perspektif “Ati Mapaccing” dalam Falsafah Bugis
DOI:
https://doi.org/10.47178/jesit.v3i1.1647Keywords:
Accrual accounting, earnings management, corrupt behavior, corrupt thoughts, heart mapping.Abstract
Earnings management emerged in the field of financial accounting as a consequence of the efforts of managers or financial statement preparers to regulate the earnings cycle for personal and/or corporate interests or benefits. This study aims to gain an understanding of the opinions and behavior of informants including management accountants, public accountants, investment advisors, tax examiners and Bugis cultural observers on earnings management practices carried out by managers and viewed from the perspective of Classical Bugis philosophy. This type of research is a qualitative research with a hermeneutic approach, or more specifically an interpretive approach. Sources of data in this study are primary data and secondary data. Data collection techniques used in this research are interviews, documentation, literature study, internet searching. The data analysis technique was carried out through four paths, namely data reduction, data presentation, data validity test and conclusion drawing.The results show that in the perspective of management accountants and public accountants, earnings management practices cannot be viewed as earnings manipulation as long as these practices are carried out within the framework of accounting standards. They also argue that earnings management is not said to be corrupt behavior, unless the practice is not carried out in accordance with accounting standards. While the views of investment advisors and tax inspectors, the practice of accounting standards carried out with any pattern and strategy is a reflection of corrupt behavior because of a corrupted mind. They argue that earnings management practices are always carried out systematically based on certain motivations and interests. Earnings management is a practice that is of no value to the company's stakeholders so this practice should be avoided. Viewed from the perspective of ati mapping that earnings management can be seen from the good or bad intentions of a manager in carrying out his practice, motivation or interests that are detrimental to other parties, it can be said that the practice of earnings management is an act of fraud that can be categorized as a corrupted line of thought.
Downloads
References
Ambo Enre, Fachruddin. (1992). Beberapa Nilai Sosial Budaya dalam Ungkapan dan Sastra Bugis. Pidato Pengukuhan Guru Besar. Jurnal PINISI, Vo. 1. FBS IKIP Ujung Pandang.
Andriyani, L. (2004). Indikasi Manajemen Laba Selama Perjanjian Kontrak Utang Studi Empiris Pada BUMN. Tesis Tidak Dipublikasikan. Program Pascasarjana Ilmu Akuntansi. Universitas Gadjah Mada.
Asyik, N.F. (2006). Dampak Penyaatan dan Nilai Wajar Opsi Pada Pengaruh Magnituda Kompensasi Program Opsi Saham karyawan terhadap Pengelolaan Laba. Makalah Simposium Nasional Akuntansi IX Padang: 23-26 Agustus.
Bergstressera, D. dan T. Philippon. (2006). CEO Incentives and Earnings Management. Journal of Financial Economics, 80, 511–529.
Bungin, B. (2013). Analisis Data Penelitian Kualitatif: Pemahaman Filosofis dan Metodologis ke Arah Penguasaan Model Aplikasi. Jakarta: Raja Grafindo Persada.
Burrel, G dan G. Morgan. (2005). Sociological Paradigms and Organisational Analysis: Elements of The Sociology of Corporate Life. London: Heineman Educational Books.
Das, S. dan H. Zhang. (2003). Rounding-up In Reported EPS, Behavioral Thresholds, and Earnings Management. Journal of Accounting and Economics, 35, 31–50.
Dechow, P. dan D. Skinner. (2000). Earnings Management: Reconciling the Views of Accounting Academics, Practitio Ners, and Regulators. Accounting Horizons, (14), 235–250.
Djakman, C.D. (2003). Manajemen Laba dan Pengaruh Kebijakan Multi Papan Bursa Efek Jakarta. Makalah Simposium Nasional Akuntansi VI. Surabaya, 16-17 Oktober 2003: 141-162.
DuCharme, L.L, P.H. Malatesta, dan S.E. Sefcik. (2004). Earnings Management, Stock Issues, and Shareholder Lawsuits. Journal of Financial Economics, 71, 27–49.
Financial Accounting Standard Board (FASB). (2021). Statement of Financial Accounting Concepts. Homewood, Illinois: Irwin.
Fischer, M. dan K. Rosenzweig. (1995). Attitude of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management. Journal of Business Ethics, (14), 433-444.
Healy, P. dan J.M. Wahlen. (1999). A Review of The Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons (13), 365–383.
Heath, L.C. (1987). Accounting, Communication, and the Pygmalion Syndrome. Accounting Horizons, (March), 1-8.
Herawati, N. dan Z. Baridwan. (2007). Manajemen Laba pada Perusahaan yang Melanggar Perjanjian Utang. Makalah Simposium Nasional Akuntansi X. Makassar: 26-26 Juli.
Ikatan Akuntan Indonesia. (2020). Standar Akuntansi Keuangan. Jakarta.
Ikatan Akuntan Indonesia. (2020). Standar Profesional Akuntan Publik. Jakarta: Salemba Empat.
Kian-Gie, K. (2008). Pikiran Yang Terkorupsi. Jakarta: Penerbit Buku Kompas.
Kusumawati, A.A.N. dan N. Sasongko. (2005). Analisis Perbedaan Pengaturan Laba (Earnings Management) pada Kondisi Laba dan Rugi pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi dan Keuangan, (4) 1,1-20.
Magnan, M. dan D. Cormier. (1997). The Impact of Forward-Looking Financial Data in IPOs on The Quality of Financial Reporting. Journal of Financial Statement Analysis (10), 6-17.
Manik, Vorinci Tania. (2022). Manajemen Laba Ditinjau dari Sudut Pandang Praktisi dan Akademisi. Prosiding, Universitas HKBP Nommensen.
Marquardt, C. dan C. Wiedman. (2005). Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share. Journal of Accounting Research, 43 (2), 205-243.
Moleong, Lexy. (2018). Metode Penelitian Kualitatif, Edisi Revisi. Bandung: PT. Remaja Rosda karya.
Panjaitan, Desri Kristianti., dan Muslih, Muhamad. (2019). Manajemen Laba: Ukuran Perusahaan, Kepemilikan Manajerial dan Kompensasi Bonus. Jurnal Aset (Akuntansi Riset), 11 (1), 2019, 1-20.
Purwanti. Lilik. (2021). Weton: Penentu Praktik Manajemen Laba. Malang: Peneleh.
Riduwan, Akhmad. (2014). Etika dan Prilaku koruptif dalam Manajemen Laba. Makalah Akuntansi. Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya.
Ronen, J., Tzur, J. dan Yaari, V.L. (2006). The Effect of Directors’ Equity Incentives on Earnings Management. Journal of Accounting and Public Policy, 25, 359–389.
Said, Mashadi. (2007). Kearifan Lokal dalam Sastra Bugis Klasik. Artikel Ilmiah, Fakultas Sastra, Universitas Gunadarma, Jakarta.
Schipper, K. (1989). Commentary on Earnings Management. Accounting Horizon (3), 91-102.
Schmidt, D.J. (2007). Speaking of Language: On the Future of Hermeneutics. Research in Phenomenology, 37, 271-284.
Schroeder, R.G., dan Clark., M.V. (2019). Accounting Theory: Text and Reading, 13th Edition. New York: John Wiley & Sons.
Scott, William, R., (2012). Financiaql Accounting Theory, Fifth Edition, Canada: Pearson Inc.
Setiawati, L. dan A. Na’im. (2000). Manajemen Laba. Jurnal Ekonomi dan Bisnis Indonesia 15 (4), 424-441.
Sevin, S. dan R. Schroeder. (2006). Earnings Management: Evidence from SFAS No. 142 Reporting. Managerial Auditing Journal, 20 (1), 47-54.
Subadriyah., Sa'diyah, Mahmudatus., Murniati. (2019). Praktik manajemen laba: Sebuah kajian studi hermeneutika. Jurnal Ekonomi dan Bisnis, Volume 23 No. 2 Oktober 2020, 225 – 242.
Triyuwono, Iwan. (2015). Perspektif, Metodologi, dan Teori Akuntansi Syariah, Edisi 2. Depok: Rajawali Pers.
Watts, R. L. Dan J. L. Zimmerman, (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review.
Wild, J.J., Subramanyam, K.R. dan Halsey, R.F. (2010). Financial Statement Analysis. Jakarta: Salemba Medika.
