THE DARK SIDE OF BUSINESS USING ACCOUNTING AS A FINANCIAL INFORMATION PRODUCING TOOL: CONTENT ANALYSIS APPROACH
DOI:
https://doi.org/10.54480/jste.v1i2.5Keywords:
Accounting, Earning Management, Accounting Firm, Immigrant Workers, Labor CostAbstract
Accounting plays an important role in business. As a business tool, accounting is used as a means of control and evaluation of the company's operations. However, over time the accounting used for the benefit of companies in cheating. Various evidence of corporate scandal using accounting tools, both using accounting technically and auditors. We use a critical paradigm to uncover fraudulent scandals of business people. We use content analysis to present evidence that supports various arguments for cheating business people. Our findings show a lot of evidence that leads to the use of accounting as a crime tool, ranging from earnings management motivation to various interests, both bonuses, taxes, and debt interests. Accounting Firm’s involvement as an independent institution has provided a lot of grim evidence.
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Copyright (c) 2020 Muhammad Ikbal , Zainal Ilmi , Aji Sofyan Effendi , Dio Caisar Darma , Muliadi Muliadi
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