PERANCANGAN SOFTWARE PENDETEKSI PRAKTIK MANAJEMENLABA

Abstract

Earnings management is a way of management to influence the numbers of the financial statements. Effort to reduce fluctuations in earnings is a form of manipulation of earnings by using certain techniques to reduce or increase the amount of profit that a period equal to the amount of profit the previous period. This is of course favorable the management (for the bonuses, because management will get bonuses if the company earn a profit in a certain amount), but the credibility of the financial statements will be very low. The financial statements can not be trusted anymore. Much can be done to identify the earnings management measures, but there is no software that can be easily used by investors to detect the presence of income smoothing practices. The purpose of this research is to design and implementation the Detector Software Earnings Management that is connected online with the Indonesia Stock Exchange (www.idx.com), so it can be useful to users of financial statements (especially investors). In this research was conducted initial product development process, expert judgment (validation and revision), and testing (validation) in the field of faculty and students who take a course in Theory of Accounting, and the outcome is Detector Profit Management software.

Keywords: earning management, detector profit management software