The Effect Earnings Management on Financial Performance

The usefulness of this study was to determine the effect of management Return on Financial Performance. Forms of earnings management in the form of: 1) reporting earnings aggressive (earning aggresiveness), by delaying the recognition of expenses and the current losses and or accelerate the recognition of income and future returns, 2) avoid reporting income (loss avoidance), namely to avoid reporting income negative, increasing the earnings reporting, and meet
the profit forecast by analysts. 3) smoothing earnings (earnings smoothing), namely the use of accounting policy to hide the economic shock on the operating cash flow of the company. The main focus of the users of the financial statements in this research is to provide information about the company's performance is measured by income and its components. While the investors and creditors as users of financial statements using past earnings information to help assess the company's prospects.