Implementation of Discretionary Accrual in Local Governments and Motivation of Local Government Incentives: Literature Review
Eka Octariyani, Rindu Rika Gamayuni, Fitra Dharma
Asian Journal of Economics, Business and Accounting · pp. 272–279 · Published 17 Sep 2022
10.9734/ajeba/2022/v22i2230730Abstract
This study is a literature review aimed at exploring the application of discretionary accruals and the motivation of Regional Incentive Funds (DID) received by local governments. Depreciation of fixed assets was chosen as a profit management technique used by local governments because fixed assets are the largest component of the balance sheet and involve the operational activities of local governments. There are not many studies that discuss the application of Discretionary Accrual by linking the incentives received in non-profit organizations, especially in Indonesia. Ferreira, Carvalho and Pinho [1] stated that there have not been many earnings management studies conducted by non-profit organizations so that there are still many research opportunities in this area, moreover there is no research related to earnings management in order to obtain subsidies or grants from the government [2].
Cited by 4
Sakalindu Kirana Magyanda Uttunggadewi, Rita Martini, Y. Aryani · EKOBIS : Jurnal Ilmu Manajemen dan Akuntansi · 2024
Chyntia Dwi Putri, R. Gamayuni, F. Dewi · International Journal of Economics and Management Sciences · 2024
Lisda Tampubolon, Evada Dewata, Desi Indriasari · Jurnal Akuntansi Bisnis · 2023
Farin Novrica, Deden Tarmidi, Yudhi Herliansyah
Related research
- Impact of External Audit Quality on Earnings Management by Banking Firms: Evidence from Jordan — shares topic coverage
- Earning Management: From Agency and Signalling Theory Perspective in Ethiopia — shares topic coverage
- Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange — shares topic coverage
- Board Membership Diversity and Earning Management: A Cross Country Analysis — shares topic coverage
- Determinants of Corporate Earnings Management on the Indonesian Stock Exchange: An Empirical Study of Fraud and Corruption — shares topic coverage
Article metrics
Real usage data collected on this platform.
0
Page views
0
PDF downloads
0
Outbound clicks
4
Citations
Views by country
Approximate, from request IP at view time — not citizenship or institution. Countries with fewer than 5 views are grouped as "Other".
No views recorded yet.
Traffic sources
Referring site, by host.
No traffic recorded yet.
Views and downloads exclude known bots/crawlers. Citations combines this platform's own DOI-resolved index with each external source's own reported total — see Cited by above for individually listed citing works. Last refreshed 0 seconds ago.