Analysis of International Conference paper

1. Abstract

         This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysis section in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, and attribution.

Analysis :

The abstract is clear and easy to understand. because the author describes the accounting practices in the form of narrative that aims to make the company's financial statements become more good looks and can increase competition between companies. This financial reporting practice is known as creative accounting.

2. Discussion :

This paper talking about "Narrative Accounting Practices in Indonesia Companies"

3. Analysis of paragraph :

1. In the first paragraph describes the problem of financial statements, because there are still many areas that can be developed to provide an overview based on the interests of the company to the user's financial statements. Increased competition among companies.
2. Creative accounting refers to usageaccounting information to influence reporting with remaining rule of law and accounting. Therefore, there is the tendency of companies to make reports that are not reflects the company's actual performance.
3. In the third paragraph describes how managers deliver good financial statements and look creative.
4. In the fourth paragraph describes the creative accounting narrative system of some experts.
5. in the fifth paragraph describes the narrative
6. In the sixth paragraph explains the MDA (Management Discussion and Analysis) because it is sustainable with creative accounting.
7. in the seventh paragraph describes the narrative.

4. Conclution :

This research tries to find out how the accounting narrative practices of companies are in Indonesia as well as whether there are narrative differences between the two groups of companies.

5. Paper Analyzed : 
https://media.neliti.com/media/publications/167669-EN-narrative-accounting-practices-in-indone.pdf