BOSO WALIKAN MALANGAN DALAM PERSPEKTIF EARNING MANAGEMENT: SUATU KREATIVITAS BAHASA AKUNTANSI

Wijaya, Riesanti Edie and Mangoting, Yenni (2014) BOSO WALIKAN MALANGAN DALAM PERSPEKTIF EARNING MANAGEMENT: SUATU KREATIVITAS BAHASA AKUNTANSI. In: Pertemuan Masyarakat Akuntansi Multiparadigma Indonesia Nasional (teman 2), 20-06-2014 - 21-06-2014, Makassar - Indoenesia.

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Abstract

The purpose of this paper is to understand the �Boso Walikan Malangan� in earnings management perspective. �Boso Walikan Malangan� is one of Indonesia language treasures that still exist right now, especially for the Malang youth. At first �Boso Walikan Malangan� were secret code words among the Malang soldiers (Gerilya Rakyat Kota) after the independence declaration, because many Dutch spies spoke Javanese. �Boso Walikan Malangan� is a kind of languages that needs interactants use their creativity more than standardized languages. Accounting is the language of business and communication tool between the company and interested parties. In the perspective of earnings management, accounting language is the result of creativity done by the manager as the owner of the information. The creative accountings are implemented by selecting the accounting methods within the GAAP frame. Creativity in generating accounting language is mostly done by large companies such as Enron Corporation, Xerox Corporation, Word Com, and the Walt Disney Company. Creativity in the language of accounting is done through earnings management in order to disguise the core information in the financial statements. Creativity in the language of accounting is done through earnings management in order to disguise the core information in the financial statements and to achieve the welfare of manager. This is in line with the history of Boso Walikan Malangan for safety and protection.

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