Managemen Laba

In: Business and Management

Submitted By ian140587
Words 6926
Pages 28


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:




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.


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…...

Similar Documents


...JOSEPH P. FICTION 1234 Any Street, Any City, State 09876 123.987.4567 jpfiction@anyemail SUMMARY OF QUALIFICATIONS Skilled and dedicated executive offering an impressive 17-year leadership background in national and international markets with an exceptional understanding of international sales strategies and cross-cultural environments. Provide comprehensive direction and solutions. Fluent in French, German and Japanese. Areas of Expertise Sales Operations Management International Account Development OEM & Business Partner Relationships Market Research & Feasibility Studies Total Quality Management Procedures Staff Leadership & Team Development PROFESSIONAL EXPERIENCE Executive Vice President; National & International Sales ABC, Inc., Any City, State May 2005 – Present Guide corporate strategies for the development and implementation of infrastructures in sales, marketing, research & development, engineering, manufacturing, finance, and administration. Developed sales/marketing plan in support of investor management of a $10MM sales objective. Increased annual sales revenue by $5MM within 17 months by establishing OEM and international distribution channels. Maximized profits through efficient vendor negotiations and contracts, and the identification and reduction of gratuitous cost factors. Company is currently recognized as #1 in the Industry, from a previous 24th position. Vice President of Sales & Marketing DEF Corporation, Any City, State February 2003 – April......

Words: 769 - Pages: 4

Project Managemen

...Groupe D1 - b TD1 – Craven Books Question 1 Whose biggest fault it is? Peter Craven founded the company Craven Books in 1963-1964. The aim was delivering horror and science-fiction books. At the beginning orders were given individually, , but when the firm extended its activities , they needed new IT system to simplify the process. The main objective of the IT system was to simplify all the processes of orders preparation. The company installed a new computerized system to facilitate order delivery . However, it happened to be a disaster: the whole process lost efficiency and quality because nobody knew how to use it , consecuently it was a loss of time and money for the company and its employees. We can’t blame only one person, in fact, we think that 3 actors share the blame for this failure. * The IT consultants: It seemed that they failed to transmit their know-how to all the employees of the company and only cared about what they would end in the end . * Peter Craven and the managers: They seemed to be sure enough that they took the best decision , to implement a new IT system. However they probably failed to manage the relationship between their employees and the IT consultants . Moreover , we could ask ourselves if they managed to target successfully the company’s needs for this new IT system and what were the risk of its implementation. * The company employees: Employees also have to share the responsibility as in the video it......

Words: 812 - Pages: 4

International Journal of Business and Managemen

...International Journal of Business and Management; Vol. 7, No. 16; 2012 ISSN 1833-3850 E-ISSN 1833-8119 Published by Canadian Center of Science and Education Cross-Cultural Etiquette and Communication in Global Business: Toward a Strategic Framework for Managing Corporate Expansion Ephraim Okoro1 1 School of Business, Howard University, Washington, USA Correspondence: Ephraim A. Okoro, Department of Marketing, School of Business, Howard University, 2600–Sixth Street, NW, Washington, D.C. 20059, USA. Tel: 1-202-806-1545. E-mail: Received: March 22, 2012 doi:10.5539/ijbm.v7n16p130 Abstract The expanding scope of business corporations in the first decade of the twenty-first century is drawing much scholarly attention, and the trend has been described as a fact of life that defies the stretch of human imagination. The concept of global economy has expanded consumer awareness, defined new standards and rules of operations, and increased the need for national and corporate interdependence. Multinational organizations are exploring opportunities around the world, demonstrating sensitivity towards cultural differences in order to gain from the proliferation and growth of international enterprise. Recent studies indicate that while some corporations compete successfully in the global marketplace, others have failed to sustain their competitive advantage because of cultural imperialism or inadequate acculturation of their managers on international......

Words: 6775 - Pages: 28

Inventory Managemen Systems

...Management Systems 1 Inventory Management Systems An inventory control system is a set of hardware and software based tools that automate the process of tracking goods. The type of inventory tracked with an inventory control system may include almost any type of calculable good to include food, clothing, books, equipment, and any other item that consumers, retailers, or wholesalers may purchase. Modern-day inventory control systems are practically completely based on barcode technology. Regardless of technology, all inventory systems require some element of visual inventory management. The use of bar codes, point of sale or stub control all requires manual verification periodically. As an owner of a small clothing store it is important to use an inventory system for the success and growth of the business. Inventory systems serve multiple purposes and have many functions. The systems’ primary function is to assist in promoting sales by tracking available good and materials by providing sufficient availability of products for customers. In addition, establishing the value of the products on the shelf will enable the owner to monitor the number of goods at a specific period of time which will assist in maximizing profits and minimize losses. The Small Business Administration suggests all inventory systems strive to strike a balance between managing costs and the business advantages of a broad selection of good to offer to customers. Management......

Words: 982 - Pages: 4

Analisis Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Sesudah Merger Dan Akuisisi

...ANALISIS LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2009 Nama: Willy Bundianto NIM: 201160047 A. JUDUL PENELITIAN ANALISIS LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2009 B. ABSTRAK Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris apakah perusahaan pengakuisisi melakukan manajemen laba sebelum pelaksanaan merger dan akuisisi. Juga bertujuan untuk mengetahui perubahan kinerja keuangan perusahaan pengakuisisi sebelum dan sesudah merger dan akuisisi. Earnings management oleh perusahaan adalah proksi akrual diskresioner (DA). Kemudian untuk pengukuran kinerja perusahaan yang diukur dengan rasio keuangan meliputi total asset turnover, net profit margin, dan return on asset. Analisis dilakukan dengan menggunakan independent sample t-test dan uji sampel berpasangan. Hasil penelitian menunjukkan bahwa ada indikasi manajemen laba yang dilakukan dengan mengambil alih perusahaan sebelum merger dan akuisisi dengan memanfaatkan peningkatan pendapatan akrual. Selain itu, kinerja keuangan perusahaan yang diukur dengan rasio total asset turnover memiliki peningkatan setelah merger dan akuisisi, sedangkan net profit margin dan return on assets memiliki penurunan setelah merger dan akuisisi. C. PENDAHULUAN Latar Belakang Masalah Perkembangan zaman yang begitu pesat semakin......

Words: 2513 - Pages: 11

Human Resources Managemen

...Ortiz Luz Human Resources Management Human resource management (HRM) can be defined as Personnel Administration, and is connected with human and industrial relations. HRM is used to describe a wide range of procedures and techniques used by corporate management. HRM is used to process and analyses an organization’s human resource needs under changing conditions and includes developing personnel policies appropriate to the long-term effectiveness of the organization. It also is the process of designing and maintaining an environment in which individuals, working together in groups, efficiently accomplish selected aims. The most important thing why companies should have Human Resources Management? Is because Technology, Trends and Challenges in Human Resources and Human Resource Ethics. Technological advancements have improved the ways we communicate, revolutionized how we learn, and expanded our capabilities. Whether it is the invention of a new machine, moderations to an existing one, or the discovery of a new application for an existing technology, the field is forever growing and expanding. In the early stages, it may seem like more of a hassle than it's worth to keep up with these changing trends. It always proves worthwhile in the end, however, as new technologies bring both increased proficiency and productivity. Mikes state that” As increased proficiency and productivity are main goals of any human resources personnel, it's no wonder technological advancements......

Words: 1343 - Pages: 6

Strategic Managemen

...MODULE TITLE : Strategic Management CODE : BB309 PRE-REQUISITE : None CREDIT HOURS : 3 LECTURER : Remie Johan ( ASSESSMENT COMPONENTS |Assignments – Case Study |30% | |Mid-Semester Examination |30% | |Final Examination |40% | |Total |100% | ASSIGNMENT: CASE STUDY (30%) – BORDERS Introduction: Students (based on groups) will be given a case prior to the allocated tutorials presentation session. Students are expected to answer all questions listed in the case. This assignment is aimed at providing students the necessary skills in understanding and applying the appropriate management concepts in solving real-life business scenarios. Instructions to students: 1. Work in groups of 8 people (max). Assignments that do not adhere to these group requirements will not be accepted. Students must submit their Group Name List (Appendix 1) latest by Week 3 (during tutorial). 2. Students must stick to the same tutorial class throughout the semester, as group/ individual activities will be conducted during each tutorial. Group marks will be given during tutorials. Written Report Format Table of Content ...

Words: 358 - Pages: 2

Strategic Managemen

...BestBuy Case Study TROYFONTAINE MACON: M6marketing [2011] [Best Buy is considering reducing their current store sizes, and changing their operational infrastructure. This is a good idea, and a typical retrenchment strategy, but I believe there to be better alternatives. Executive Summary According to multiple media sources, Best Buy is considering reducing their current store sizes by 10%, and changing their operational infrastructure. This is a good idea, and a typical retrenchment strategy, but I believe there to be better alternatives. Implementing Subway restaurants inside of Best Buy‟s instead of reducing the size of Best Buy stores by 10% may have the same financial underlining but not the same market impact. Subway is a restaurant chain that has (1) Brand Recognition (2) Good Public Image “healthy”, “fresh”, “Inexpensive” (3) Strong Independent Advertising Campaigns (4) Profitability within a Growing Industry. Subway restaurants promote and advertise timely events such as movies, athletic events, months, holidays, etc. to go along with Subway‟s existing promotional deals such as the “$5 Footlong” sandwich deals. Subway creates daily incentives for customers and provides a multitude of product offerings that allow Subway not to get stagnant or predictable to consumers. “Take your pick; eat a sandwich on a budget and lay out $5 for a 12‟inch submarine, or eat a fresh, healthy one to train like Michael Phelps, lose tons of weight like Jared Fogle (Subway......

Words: 6499 - Pages: 26


...1. a) Contrast efficiency and effectiveness. Give an example of a time when an organization was efficient but not effective and both efficient and effective Ans: The contrast of efficiency and effectiveness are given below- Efficiency: Operating in such way that resources are not wasted. Example: if an organization make black and white television with less cost it will be efficient but not effective Effective: Doing the right things in the right way at the right times Example: when a company is both efficient and effective, Toyota car company makes car with low cost but they make them well designed with is liked by all the consumers 1. b) Identify kinds of an organization’s manager by level. Give one example each. Ans: There are 3 kinds of manager by level which are- Top Level Managers: The relatively small group of executives who manage the organization’s overall goal, strategy and operating policies. Example: CEO Middle Level Managers: Largest group of managers in organizations. • Implement top management’s policies and plans • Supervise and coordinate lower level manager’s activities Example: Divisional manager First Line Managers: Managers who supervise and coordinate the activities of operating employees. Example: Office manager 1. c) Define 4 managerial skills that contribute to success Ans: The four managerial skills that contribute to success are Technical Skills: o Specialized......

Words: 659 - Pages: 3

Leadership vs Managemen

...Week One - Leadership versus Management Completed by – L.B. May 10, 2014 In the text book, Wren refers to leadership as being highly situational; he says, “Leadership is highly situational and contextual. A special chemistry develops between leaders and followers and it is usually context specific” (Wren, 1995, Pg. 30). Leadership can be defined as the ability to inspire other people to accomplish things. A leader teaches by example and motivates others to follow their actions. A leader looks for new opportunities and is willing to change their status quo. A leader has the ability to make people feel good about what they are doing and helps people feel like the work they are accomplishing is working towards the larger goal of the corporation. A leader challenges someone to go beyond his or her base level of operation and work to their highest potential; they strive to get the best out of their employees. A leader is someone who recognizes accomplishment and properly rewards for accomplishments. One of the most important aspects of a leader is they treat mistakes as learning experiences. Also being a leader on the team means having the ability to communicate and listen effectively. I am able to sit in our group meetings and listen while conversing in an appropriate, professional manner. Some leaders only hear what they want to and they talk to their employees in an unprofessional manner. I respect my peers/staff and they respect me. By having the respect of......

Words: 1224 - Pages: 5

Financial Managemen

...Examination Paper of Financial Management IIBM Institute of Business Management Examination Paper Financial Management Subject Code-B-103 Section A: Objective Type & Short Questions (30 marks)      This section consists of multiple choice & Short Notes.  Answer all the questions.  Part One carries 1 mark each & Part two carries 5 marks each. MM.100 Part one: Multiple choices: 1. The approach focused mainly on the financial problems of corporate enterprise. a. Ignored non-corporate enterprise b. Ignored working capital financing c. External approach d. Ignored routine problems 2. These are those shares, which can be redeemed or repaid to the holders after a lapse of the stipulated period. a. Cumulative preference shares b. Non-cumulative preference shares c. Redeemable preference shares d. Perpetual shares 3. This type of risk arises from changes in environmental regulations, zoning requirements, fees, licenses and most frequently taxes. a. Political risk b. Domestic risk c. International risk d. Industry risk 4. It is the cost of capital that is expected to raise funds to finance a capital budget or investment proposal. a. Future cost b. Specific cost c. Spot cost d. Book cost 5. This concept is helpful in formulating a sound & economical capital structure for a firm. a. Financial performance appraisal b. Investment evaluation c. Designing optimal corporate capital structure d. None of the above 6. It is the minimum required rate of return needed to justify the use......

Words: 1597 - Pages: 7

Pusat Laba

...Pusat Laba Bab 5 Pusat Laba Pusat Laba adalah suatu unit organisai yang didalamnya pendapatan dan beban diukur secara moneter.Laba merupakan ukuran kinerja yang berguna karena laba memungkinkan manajemen senior untuk menggunka suatu indikator yang komprehensif, dibandingkan jika harus menggunakan beberapa indikator, lalu setelah itu fokuskan pada pengelolaan unit-unit bisnis sebagai pusat laba, dengan mengingat bahwa istilah unit bisnis dan pusat laba adalah tidak sama. Kemudian, akan dijelaskan bagaimana fungsi-fungsi produksi dan pemasaran dapat dijadikan sebagai pusat laba. Suatu organisasi fungsional adalah organisasi dimana fungsi produksi atau pemasaran utama dilakukan oleh unit organisasi yang terpisah.ketika suatu organisasi diubah menjadi organisasi dimana setiap unit utama bertanggung jawab baik atas produksi maupun pemasaran , mak proses ini disebut dengan istilah Divisionalisasi Kondisi – Kondisi dalam Mendelegasikan Tanggung Jawab Laba Banyak keputusan manajemen melibatkan usulan meninggkatkan beban dengan harapan bahwa hal itu akan menghasilkan peningkatan yang lebih besar dalam pendapatan penjualan. Keputusan seperti ini disebut sebagai pertimbangan biaya/ pendapatan ( expense/ revenue trade-off ) . tambahan beban iklan adalah salah satu contohnya. Untuk dapat mendelegasikan keputusan trade-off semacam ini dengan aman ketingkat manajer yang lebih rendah, maka ada dua kondisi yang harus dipenuhi: 1. Manajer harus memiliki akses ke informasi releven yang......

Words: 4024 - Pages: 17

Functions of Managemen

...Functions of Management Management is proficient throughout the four functions of management: planning, organizing, leading, and controlling. According to Bateman-Snell, planning is the management function of systematically making decisions about the goals and activities that an individual, a group, a work unit, or the overall organization will pursue in the future. For that reason, the necessary functions of management can be broken down into four diverse areas, planning the intentional to handle the tactical, deliberate and operational choices for the association. Organizing is the institute’s role of gathering and synchronizing individual, monetary, substantial, informational, and additional sources required to attain objectives. Leading is the management function that absorbs the manager's attempts to encourage elevated routines by employees. Controlling is the management function of scrutinizing development and building desirable transformation. Planning is a management function utilized to position preset policies by harmonizing a stringent system of gatherings and or consultation calls to correspond the purposes specified by the chain of command. Studies of the present promotional atmospheres and international situations will aid in the design of the possible strategy so that barriers can be evaded. It is imperative not to holdup in preparation because of time limits and swiftly altering marketplace atmospheres. Management appraises their present place......

Words: 1106 - Pages: 5

Hospital Managemen

...tHospitals Healthcare delivery in India MARKET SIZE 2. Healthcare delivery market to grow at a 12 per cent CAGR by 2014-15 Overall healthcare delivery market 2009-10 ( (Rs 1816 billion) ) Overall healthcare delivery market 2014-15 P ( (Rs 3504 billion) ) OPD 37% IPD 63% IPD 66% OPD 34% Note: 1) IPD I patient department; OPD: O t patient department N t IPD: In ti t d t t OPD Out ti t d t t 2) The OPD market includes allied services such as diagnostics, but excludes expenditure on medicines Healthcare delivery market is estimated to be Rs. 1,816 billion in 2009-10 – IPD (I (In-patient department) treatments account for 63 per cent ti t d t t) t t t tf t The overall industry is expected to grow at a CAGR of 12 per cent over the next 5 years – Expansions by large private players are skewed towards higher value IPD treatments, as a result IPD share is expected to increase to 66 per cent by 2014 15 2014-15 3. For estimation of market size METHODOLOGY 4. Health-adjusted life expectancy (HALE) HALE takes into account the following factors over a period of time: Geographical and demographic factors It is determined from a number of different data sources: – WHO Global Burden of Disease Survey – WHO World Health Survey – WHO Multi-country Survey Study – Local Medical authorities Severity of disease HALE Incidence of disease HALE is one of the critical variables i f th iti l i bl used to determine market size for the......

Words: 937 - Pages: 4

Human Resource Managemen

...Int. J. of Human Resource Management 18:1 January 2007 147– 158 HRM practices in Egypt: the influence of national context? Mike Leat and Ghada El-Kot Abstract In this paper we present the findings of a study which collected data on a range of HRM practices normally used in 58 Egyptian organizations operating in Egypt. The range of practices is concerned with job descriptions, recruitment and selection, training and development, compensation, performance appraisal and employment security. We examine and discuss these practices in the Egyptian context. The dimensions of the Egyptian environment which we examine include: the socio-cultural context, Islam, the vocational education and training system and elements of the economic and legal environment. The practices and approaches being used by the sample organizations appear to be the product of both culture bound and culture free influences. The main contributions of the study are that it provides much needed information on the HRM practices and approaches being adopted by Egyptian-owned organizations in the early part of the 21st century and provides support for the influence of national context on the HRM practices pursued by indigenous organizations. Keywords Egypt; HRM practices; Islam; institutional context; culture. Introduction: HRM practices and national context Against a background of the increasing internationalization of business, globalization of markets and cross-national activity by......

Words: 6607 - Pages: 27