MASIHKAH LAPORAN KEUANGAN BISA DIPERCAYA?: TINJAUAN PERSPEKTIF CREATIVE ACCOUNTING

Abstract

The purpose of this study was to examine and obtain empirical evidence on user perceptions of the financial statements to be reviewed from the perspective of creative accounting. The discussion of this study leads to human behavior in setting up and using accounting information. The study question “whether the financial statements is to be trusted" arises due to the fact that the financial statements as accounting information is not information that is compiled with a 100% level of objectivity. In fact, there are inherent aspects of subjectivity when preparing financial statements. Meanwhile, the financial statements should describe the financial performance of a company at a certain period. The information about the financial condition should be very useful for various parties, both internal and external, as the users of financial statements. Then, is it possible that the author’s subjectivity are able to escape the behavior that tends to be bias and partial? This study was analyzed using the descriptive and library research methods. The study showed that the accounting information presented was free of bias and described the condition of the company without any attempt of concealment of relevant information, so it did not result in inappropriate decisions.