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Research title and researcher
Research title : Pelanggaran Etika Dalam Akuntansi Manajemen dan Akuntansi Keuangan || Jurnal Insan Akuntan; ISSN 2086-6798; Vol. 3 No. 5 Maret 2012; Hal. 215-238
Researcher : Lucia Ari Diyani
Keywords : Ethics, Management Accounting, Financial Accounting
Abstract

Ethics regulatory not only exists in the profession of public accountant but also in management accountancy and financial accountancy. In these two fields, the regulatory was established by the IMA – the Institute of Management Accountants.In an attempt to satisfy both internal and external parties, there is a tendency to produce a financial engineering which is called earnings management. Earnings management, which should have a positive sense, is often misused and therefore leads to accountancy manipulation. An occurrence of this fraudulent act implies that a violation of ethics has been done by the financial accountant or management accountant.There are 4 main reasons why a company undertakes earnings management. They are: to meet internal targets, to meet external expectations, to do income smoothing, and to create window dressing.

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