Teori Keagenan dan Manajemen Laba

Sunarto Sunarto
Journal article Kajian Akuntansi • 2009

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Abstract

The aim of this is to paper explained management motive in reporting earning based on agency theory. There are two motives underlying management in reporting earning. If the motive fully reflect how to meet principles maximum wealth, called signaling motive. By opportunistic motives, management conducting earning management in reporting earning. While, by signaling motive management effort to apply accounting method that result earning more persistence.

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Kajian Akuntansi

Kajian Akuntansi merupakan media informasi karya ilmiah dariFakultas Ekonomi Univesitas Stikubank... see more