ACCOUNTING GIMMICK: SEBUAH KECURANGAN TERHADAP LAPORAN KEUANGAN UNTUK KEPENTINGAN PRIBADI

Dani Usmar, Yat Rospia Brata, Dendy Syaiful Akbar, Marlina Nur Lestari

Abstract


Terdapat beberapa alasan untuk melakukan manipulasi terahdap laporan keuangan, terutama untuk alasan pribadi. Apapun alasannya, tindakan tersebut adalah perilaku curang. Tindakan tersebut dapat menurunkan kredibilitas laporan keuangan terhadap publik. Beberapa perusahaan besar dunia yang melakukan kecurangan tersebut, menyebabkan kerugian bagi para investor. Tindakan tersebut dinamakan dengan accounting gimmiks. Pada kesempatan ini, penulis akan melakukan penelitian untuk mengungkap tentang keleluasaan memilih, dan menggunaan serta bagaimana meminimalkan dampak negatif standar akuntansi dalam menyusun laporan keuangan. Metode penelitian yang digunakan dalam penulisan artikel ini adalah penelitian pengembangan dari penelitian sebelumnya.  Pengumupulan data menggunakan studi literatur yang berasal dari jurnal, buku, internet dan sumber lainnya.  Hasil penelitian menunjukan bahwa praktik accounting gimmick merupakan tindakan fraud bila mana dalam keterjadiannya melibatkan judgment manajerial secara pribadi. Perilaku tersebut dapat dipicu oleh tekanan pemilik sebagai implikasi keagenan dan celah keleluasaan dari standar yang dimanfaatkan oleh manajeraial untuk judgment kepentingan pribadinya.

Keywords


Accounting Gimmiks, Pengendalian Internal, Etika, Standar Akuntansi

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DOI: http://dx.doi.org/10.25157/.v7i1.3417

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