KONSERVATISME AKUNTANSI PDF

Pengaruh Konflik Kepentingan Terhadap Konservatisme Akuntansi Dengan Risiko Litigasi Dan Tipe Strategi Sebagai Variabel Pemoderasi. Febriana Paramita. ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN KONSERVATISME AKUNTANSI. Angga Alfian, Arifin Sabeni. ANALISIS PENERAPAN KONSERVATISME AKUNTANSI DI INDONESIA DALAM PERSPEKTIF POSITIVE ACCOUNTING THEORY.

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This research aims to analyze the factors which influence on the selection of accounting conservatism.

Evidence from Seasoned Equity Offerings. This study is a descriptive quantitative research model by using multiple regression analysis. User Username Password Remember me.

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

Diponegoro Journal of Accounting. Journal of Accounting and Economics, 53 1—298— Journal of Accounting and Economics, 42 1—2— The Accounting Review, 83 161— Cross-Sectional Evidence at the Firm Level.

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This research expected to give an empirical evidence about konaervatisme corporate life cycle to accounting conservatism. Institutional Monitoring and Earnings Quality in Malaysia.

Keywords accountability akuntabilitas akuntansi asimetri informasi corporate governance corporate social responsibility csr etika fenomenologi fraud gaya kepemimpinan gender kinerja manajemen laba nilai perusahaan pendidikan akuntansi phenomenology profitabilitas spiritualitas tri hita karana ukuran perusahaan. Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.

Ownership Structure and Accounting Conservatism in China. A Review of the Literature. Jurnal Akuntansi Multiparadigma, 6 3 Evidence from Tehran Stock Exchange. Accounting Horizons, 17 3— Institutional Ownership and Conservatism.

Diponegoro Journal of Accounting

Other side rejected the use of accounting conservatism principle because the results tend to be biased and does not reflect the company’s actual financial situation. Accounting Conservatism and Auditing Quality: Journal of Accounting Literature, 34, 17— The association between conflicts and conservative accounting provides evidence on the role of accounting conservatism in facing conflicts over dividend policy.

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Download full text Bahasa Indonesia, 26 pages. Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak.

The Accounting Review, 84 2— The Correlation between National Governance and Accounting conservatism: Konservayisme tax policy; tax rates; accounting conservatism. Email this article Login required.

Journal of Accounting and Economics, 56, — Siddarta Utama Universitas Indonesia Indonesia. Journal of Corporate Finance, 17 5 Long-Run Corporate Tax Avoidance. The conservative accounting affects earnings in that it leads to conservative earnings and reduces the possibility of earnings management by the firm.

Procedia Social and Behavioral Sciences, ,