Development of Banking Earnings Management Software

Nurika Restuningdiah, Heny Kusdyanti, Vega Wafaretta, Mika Marsely

2018

Abstract

Earnings management is the way taken by the management to affect the numbers in the financial statements. Certain techniques are used to reduce earnings fluctuations by reducing or increasing the amount of profit for specific motivation. Earnings management can occur in all business sectors, among services, trade, and manufacturing. However, although earnings management taught in the subject of financial accounting theory, college students in accounting major still seems unfamiliar with the calculation of earnings management. Therefore, this study aims to develop earnings management software that can be used to detect earnings management in the banking sector. This study focuses on earnings management in the banking sector because of the different characteristics of banks. It is expected that this software becomes a supplementary media in the learning process to increase students' understanding of earnings management. The development process consists of the Analysis Stage, Design Stage, and Development Stage. Earnings management software then was improved based on the validation by expert judgment and the commentary by students as main users.

Paper Citation

in Harvard Style

Restuningdiah N., Kusdyanti H., Wafaretta V. and Marsely M. (2018). Development of Banking Earnings Management Software.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1085-1089. DOI: 10.5220/0009504110851089

in Bibtex Style

@conference{unicees18,
author={Nurika Restuningdiah and Heny Kusdyanti and Vega Wafaretta and Mika Marsely},
title={Development of Banking Earnings Management Software},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1085-1089},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009504110851089},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Development of Banking Earnings Management Software
SN - 978-989-758-432-9
AU - Restuningdiah N.
AU - Kusdyanti H.
AU - Wafaretta V.
AU - Marsely M.
PY - 2018
SP - 1085
EP - 1089
DO - 10.5220/0009504110851089