Manajemen Laba dalam Sudut Pandang Etika Bisnis Islam

Indah Muliasari, Dalili Dianati
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引用次数: 7

Abstract

Earnings management in this study are based on the opinion of Schipper that saidearnings management as managerial engineering undertaken by management to deliberately intervene in the process of determining earnings or financial reporting by utilizing techniques and accounting policy for a particular purpose. This study aims to examine and analyze the point of view of Islamic business ethics on the practice of earningsmanagement. This study used a qualitative descriptive methods, data collection technique, study of literatures and interviews. The results showed that earnings managementis not in accordance with Islamic business ethics. Islamic business ethics contains thevalues of tauhid, unity; fair, equilibrium; freedom; responsibility; ihsan, benevolence.
从伊斯兰商业道德的角度来看,利润管理
本研究中的盈余管理基于Schipper的观点,即盈余管理是管理层通过利用特定目的的技术和会计政策,故意干预确定盈余或财务报告过程的管理工程。本研究旨在检验和分析伊斯兰商业伦理对盈余管理实践的观点。本研究采用定性描述法、资料收集法、文献研究法和访谈法。结果表明,盈余管理不符合伊斯兰商业伦理。伊斯兰的商业伦理包含了忠贞、团结的价值观;公平、均衡;自由;责任;ihsan,仁慈。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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