Kecakapan Managerial, Skema Bonus, Managemen Laba, dan Kinerja Perusahaan  

Oleh:

Purwanti, Lilik

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Aplikasi Manajemen vol. 8 no. 2 (2010), page 430–436.
Topik: earning management; Managerial Capability; bonus
Fulltext: 430-436_dv.pdf (849.28KB)

Isi artikel

Earning management is choice to manager in determining policy of accountancy to maximize manager utilitas and improve company value. One of the motivation of earning management is to get bonus that based on profit obtained by manager. Managerial Capability influence manager do earning management. Capable Manager and can make decision which giving added value to company is one of the successfulness key a company. To increase profit or company performance, manager do earning management.

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