Abstract: Earning Management representing one of choice to manager in determining policy of accountancy to reach specific purposes. The sasaran is to maximize manager utilitas and improve company value. This sasaran relate manager motivation in earning management praktik as: getting high bonus, debt in bond fund, trust of public in capital market, low tax expense, achievement which both for CEO , and positive reaction of investor in IPO. With existence of the sasaran of profit management to maximize utilitas, hence profit management activity can be classified into ethics understanding of utilitarianisme. But which still become question in earning management will delivering many benefit to management agent or principle, particularly all stakeholder.
Kata Kunci: Manajemen Laba, Motivasi Manager, Etika Syari’ah
Penulis: Diska Arliena Hafni
Kode Jurnal: jpmanajemendd120699
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