Managemen Laba

In: Business and Management

Submitted By ian140587
Words 6926
Pages 28
BAB II LANDASAN TEORI

II.1

Manajemen Laba

II.1.1 Pengertian Manajemen Laba Salah satu ukuran kinerja perusahaan yang sering digunakan sebagai dasar pengambilan keputusan bisnis adalah laba yang dihasilkan perusahaan. Informasi laba sebagaimana dinyatakan dalam Statement of Financial Accounting Concept (SFAC) Nomor 2 merupakan unsur utama dalam laporan keuangan dan sangat penting bagi pihak-pihak yang menggunakannya karena memiliki nilai prediktif. Hal tersebut membuat pihak manajemen berusaha untuk melakukan manajemen laba agar kinerja perusahaan tampak baik oleh pihak eksternal. Manajemen laba (earning management) didefinisikan oleh beberapa peneliti akuntansi secara berbeda-beda sbb : 1. Widyaningdyah (2001 :92) membagi definisi manajemen laba menjadi dua yaitu:

14

15

a.

Definisi sempit Earning management dalam hal ini hanya berkaitan dengan pemilihan metode akuntansi. Earning management dalam artian sempit ini didefinisikan sebagai perilaku manager untuk “bermain” dengan komponen discretionary accruals dalam penentuan besarnya laba.

b.

Definisi luas Earning management merupakan tindakan manajer untuk

meningkatkan (mengurangi) laba yang dilaporkan saat ini atas unit dimana manager bertanggung jawab, tanpa mengakibatkan

peningkatan (penurunan) profitabilitas ekonomis jangka panjang unit tersebut. 2. Healy dan Wahlen (1999: 368) memberikan definisi manajemen laba yang ditinjau dari sudut pandang penetap standar, yaitu manajemen laba terjadi ketika para manajer menggunakan keputusan tertentu dalam pelaporan keuangan dan mengubah transaksi untuk mengubah laporan keuangan sehingga menyesatkan stakeholder yang ingin mengetahui kinerja ekonomi yang diperoleh perusahaan atau untuk mempengaruhi hasil kontrak yang menggunakan angka-angka akuntansi yang dilaporkan itu. 3. Schipper (1989: 92) mengartikan manajemen laba dari sudut pandang…...

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