PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR
DOI:
https://doi.org/10.24034/j25485024.y2016.v20.i4.65Keywords:
cooperation, creative accounting practice, increasing profit, decreasaing profit, income smoothingAbstract
The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costsReferences
Amat, Oriol, dan C. Gowthorpe. 2004. Creative Accounting: Nature, Incidence and Ethical Issues. Journal of Economic Literature Classification: 1-19.
Dechow, P. M., R. G. Sloan, dan A. P. Sweeney. 1995. Detecting Earnings Management. The Accounting Review 70(2): 193-225.
Gowthorpe, Catherine, dan O. Amat. 2004. Creative accounting: some ethical issues of macroand micromanipulation. Journal of Economic Literature Classification: 1-22.
Healy, P. M. 1985. The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics. Vol. 7: 85-107.
Jensen, M. C. dan W. H. Meckling. 1976. Theory of The Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics 3(4): 305-360.
Kothari, S. P., A. J. Leone, dan C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39: 163-19.
Kementerian Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. 2009. Peraturan Menteri Negara Koperasi dan UKM RI Nomor 14 Tahun 2009 tentang Perubahan Atas Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Nomor 20/Per/M.KUKM/ XI/2008 tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam Koperasi. Kementerian Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia.
---------., 2012a. Peraturan Menteri Negara Koperasi dan UKM RI Nomor 04/Per/M.
KUKM/VII/2012 tentang Pedoman Umum Akuntansi Koperasi.
---------., 2012b. Undang-Undang Republik Indonesia Nomor 25 Tahun 1992 tentang Perkoperasian.
Schipper, K. 1989. Comentary Katherine on Earnings Management. Accounting Horizon.
Scott, R. W. 2011. Financial Accounting Theory. Fifth Edition. Toronto: Prentice-Hall.
Sulistiawan, D. 2006. Persepsi Komunitas Akuntansi Terhadap Praktek Creative Accounting. Jurnal Akuntansi & Teknologi 5(2): 115-128.
Watts, R. L. dan J. L. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.
