Highlighting Earnings Management from Islam Perspective
This study aims to assess the behaviour of earnings management from an Islamic perspective. The form of this research is descriptive qualitative research using Islamic paradigm to make ethical judgments of earnings management actions. The analytical method used in this study is divided into two, nam...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2019-09-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/5057 |
| _version_ | 1818155012041211904 |
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| author | Rediyanto Putra Inneke Putri Widyani |
| author_facet | Rediyanto Putra Inneke Putri Widyani |
| author_sort | Rediyanto Putra |
| collection | DOAJ |
| description | This study aims to assess the behaviour of earnings management from an Islamic perspective. The form of this research is descriptive qualitative research using Islamic paradigm to make ethical judgments of earnings management actions. The analytical method used in this study is divided into two, namely descriptive and content analysis. This study concludes that basically the existing earnings management in conventional accounting is not in accordance with Islamic values. Earnings management is an act of <em>dhazalim</em>, contrary to the value of honesty (<em>siddiq</em>), contrary to <em>itsar</em> value, and contrary to kosher (<em>halal thayyiban</em>). This study also concluded that managers can create good performance with expected profit pattern based on professionalism value in accordance with Islamic <em>shariah</em> (<em>akhlakul karimah</em>) in order to be in accordance with Islamic sharia principles. |
| first_indexed | 2024-12-11T14:35:38Z |
| format | Article |
| id | doaj.art-374ae24b704a449891f22db4ebb167d2 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-11T14:35:38Z |
| publishDate | 2019-09-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-374ae24b704a449891f22db4ebb167d22022-12-22T01:02:11ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132019-09-0120325126610.18196/jai.20031273475Highlighting Earnings Management from Islam PerspectiveRediyanto Putra0Inneke Putri Widyani1Department of Accounting, Universitas Negeri Surabaya.Department of Accounting, Universitas Terbuka.This study aims to assess the behaviour of earnings management from an Islamic perspective. The form of this research is descriptive qualitative research using Islamic paradigm to make ethical judgments of earnings management actions. The analytical method used in this study is divided into two, namely descriptive and content analysis. This study concludes that basically the existing earnings management in conventional accounting is not in accordance with Islamic values. Earnings management is an act of <em>dhazalim</em>, contrary to the value of honesty (<em>siddiq</em>), contrary to <em>itsar</em> value, and contrary to kosher (<em>halal thayyiban</em>). This study also concluded that managers can create good performance with expected profit pattern based on professionalism value in accordance with Islamic <em>shariah</em> (<em>akhlakul karimah</em>) in order to be in accordance with Islamic sharia principles.https://journal.umy.ac.id/index.php/ai/article/view/5057earning managementislamic valuespostmodern critical |
| spellingShingle | Rediyanto Putra Inneke Putri Widyani Highlighting Earnings Management from Islam Perspective Journal of Accounting and Investment earning management islamic values postmodern critical |
| title | Highlighting Earnings Management from Islam Perspective |
| title_full | Highlighting Earnings Management from Islam Perspective |
| title_fullStr | Highlighting Earnings Management from Islam Perspective |
| title_full_unstemmed | Highlighting Earnings Management from Islam Perspective |
| title_short | Highlighting Earnings Management from Islam Perspective |
| title_sort | highlighting earnings management from islam perspective |
| topic | earning management islamic values postmodern critical |
| url | https://journal.umy.ac.id/index.php/ai/article/view/5057 |
| work_keys_str_mv | AT rediyantoputra highlightingearningsmanagementfromislamperspective AT innekeputriwidyani highlightingearningsmanagementfromislamperspective |