PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM
Abstract
Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil perusahaan dengan menggunakan pendekatan kualitatif. Pengukuran manajemen laba riil menggunakan 3 proksi yaitu abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), dan abnormal discretionary expenses (abn DISCR). Manajemen laba riil dapat dilakukan dengan cara manipulasi penjualan, penurunan beban-beban diskresionari dan produksi yang berlebihan. Dari penelitian yang sudah dilakukan membuktikan bahwa manajemen laba riil sudah banyak dilakukan manajemen lebih menyukai dalam mengelola labanya dengan melakukan manipulasi aktifitas-aktifitas riil (manajemen laba riil).
Kata Kunci: Manajemen, Laba, Riil
REAL EARNING MANAGEMENT IN ISLAMIC PERSPECTIVE This article discusses about real earning management as earning manipulation conducted by companies using qualitative approach. Real earning management can be measured using 3 proxies: abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), and abnormal discretionary expenses (abn DISCR). Real earning management can be conducted through selling manipulation, discretionary expenditure, and overproduction. Result shows that real earning management has been conducted by managements.
Keywords : Management, Earning, Real
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DOI: http://dx.doi.org/10.21043/iqtishadia.v8i1.1083
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