MANAJEMEN LABA PERSPEKTIF TEORITIS DAN EMPIRIS

Abstract

Earnings management is managing income (cash inflow) and expenses (cash outflow) to ensure that the business generates a net operating profit. There are parties who define earnings management as a situation carried out by a manager to deceive other people, while other parties define it as a normal activity carried out by managers in preparing financial reports. The perspective approach is intended to understand that studying organizational theory is not just enough to use a single and unrecorded model of an organization's structure. Theoretical is the stage of research testing based on theory with research hypotheses so that this can always help when we try to imagine something or solve problems based on theory which must always be tested practically. Empirical is a research approach that prioritizes the use of real evidence and direct observation in generating knowledge. This research aims to identify earnings management perspectives, theoretical and empirical. In this research, the author used a qualitative descriptive approach. Qualitative descriptive research, namely a problem formulation that guides research to explore or photograph the social situation that will be researched thoroughly, broadly and in depth