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Erlina Diamastuti ORCID logo, Ahmad Dahlan Malik, Budi Rofelawaty ORCID logo



The background of this study the phenomenon of earnings management practices often does companies that resulted in losses for the stakeholders and degrade the quality of financial reporting information. Therefore, this study aims to interpret the behavior of accountants in earnings management practices. The approach taken is hermeneutic interpretive. Hermeneutic approach undertaken by the authors based on the curiosity of the author of the views and understanding of accountants and businessmen related to earnings management practices. The views and comments of the accountant may be the interpretation which would have a meaning according to their worldview. As a result, earnings management commentary in the practice of accountants in the study found: 1) Accountants have always considered that the accounting figures are mirrored the progress of the company; 2) Profit Management don’ts home still in the corridor accounting policy rather than to meet the interests unilaterally; 3) The tendency of managers does materialistic behavior in earnings management practices.

Keywords: Earning Management, Materialistic behavior, Accounting Number

How to cite this paper: Diamastuti, E., Malik, A. D., & Rofelawaty, B. (2016). “Materialistic” accountant interpretation in earnings management practices. Corporate Ownership & Control, 14(1-2), 304-313. https://doi.org/10.22495/cocv14i1c2p2