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MEDIA BISNIS
Vol. 5, No. 1, 1 September 2013, Hlm. 122-127
ISSN: 2085-3106

KAJIAN ASPEK PERILAKU PERATAAN LABA

DEASY ARIYANTI RAHAYUNINGSIH

STIE Trisakti
deasy@stietrisakti.a.id


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Official URL: http://www.tsm.ac.id/MB/MB.5.2.September.2013/6_MB-Sept13 Deasy A.pdf

ABSTRACT:

Income smoothing is not against the rules but it is a tool to cover up dishonesty management. Financial statement containing information rekayasaan cause decreased reliability of financial reporting so that users can make mistakes when taking the decision was based on the profit that has been engineered. In this condition include accounting behavioral dimensions associated with the information produced by the accounting system. Accounting-related dimensions of human behavior is also concerned with the design, construction and use of an efficient system of accounting information.

Keywords: Behavioral, income smoothing

 
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