Highlighting Earnings Management from Islam Perspective

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Published: Sep 11, 2019
DOI: https://doi.org/10.18196/jai.2003127
Keywords:
Earning management, Islamic Values, Postmodern Critical

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Rediyanto Putra
Department of Accounting, Universitas Negeri Surabaya.
Inneke Putri Widyani
Department of Accounting, Universitas Terbuka.

Abstract

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 dhazalim, contrary to the value of honesty (siddiq), contrary to itsar value, and contrary to kosher (halal thayyiban). This study also concluded that managers can create good performance with expected profit pattern based on professionalism value in accordance with Islamic shariah (akhlakul karimah) in order to be in accordance with Islamic sharia principles.

Article Details

How to Cite
Putra, R., & Widyani, I. P. (2019). Highlighting Earnings Management from Islam Perspective. Journal of Accounting and Investment, 20(3), 251–266. https://doi.org/10.18196/jai.2003127
Issue
Vol 20, No 3: September 2019
Section
Articles

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Creative Commons License Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.

Author Biographies

Rediyanto Putra, Department of Accounting, Universitas Negeri Surabaya.

Dosen Jurusan Akuntansi Universitas Negeri Surabaya

Inneke Putri Widyani, Department of Accounting, Universitas Terbuka.

Dosen Program Studi Akuntansi Universitas Terbuka

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