MANAJEMEN LABA DARI SUDUT PANDANG AKUNTABILITAS PUBLIK

Abstract

In general, in measuring the success of a change  sahaan tendency is based on the ability of a company that views of management performance. Performance is the result of a series of processes at the expense of resources of a company. One of the parameters in measuring company performance is information about earnings (profit) company. An information available in the community can be valuable if the existence of such information cause investors to make transactions as reflected in changes in earnings. Thus, the usefulness of information can be inferred by studying the effect at the time the information is received by investors. Good earnings management is an activity or action taken by management that is economically acceptable and reasonable that once a reflection of the management company as a good and true. Thus, earnings management should not be underestimated at the level of the negative side alone, but must also be viewed from a positive standpoint.     Keywords: Earnings management.