Earnings Management in Prophetic Accountability Review

Earnings management in this study is based on Schipper's opinion which states that earnings management is management engineering carried out by management to deliberately intervene in the process of determining earnings or financial reporting by utilising accounting techniques and policies for specific purposes. This study aims to examine and analyse the perspective of prophetic values on earnings management practices. This study uses a qualitative descriptive method, data collection techniques and literature studies. The results showed that basically earnings management can be in accordance with Islamic values and principles. The company management should be responsible for maintaining the accountability of a company or organisation, so that no stakeholders are harmed by the existence of the organisation or company. Accountability is a reference to the implementation of the accounting process and the results of financial statements that describe the company's actual financial condition. Prophetic accountability is an important pillar driving civilisation towards essence.