| dc.description.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. | en_US |
