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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Journal of Accounting and Economics, 24, 3— This study is a descriptive quantitative research model by using multiple regression analysis.
Tax and Accounting Conservatism. Ownership Structure and Accounting Conservatism in China.
The second hypothesis which investigates the association between bonds rating and the level of conservatism based on theory akuntanwi the lower the firm’s default risk, the higher the bonds rating. The result of this research shows that corporates sample on mature phase did accounting conservatism in order to stay on that phase and never fell down on decline phase.
An Applied Study on Egyptian Corporations. Download full text Bahasa Indonesia, 26 pages. User Username Password Remember me.
PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma
Journal of Accounting and Economics, 31 1—3— This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements.
Keywords Akuntanso conservatism, financial statements, income information. This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism DOI: The firms with conservative accounting is expected to have lower default risk in that conservatism prevent dividend overpayment which cause the firm’s net asset is not enough to pay at maturity.
Procedia Social and Behavioral Sciences, August— Evidence akuntabsi Tehran Stock Exchange.
Journal konservatlsme Accounting and Economics, 56, — 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.
Evidence from Seasoned Equity Offerings. Journal of Accounting and Economics, 53 1—298— Keywords tax policy; tax rates; accounting conservatism. User Username Password Remember me.
Management Science Letters, 4 1 Financial Reporting Incentives for Conservative Accounting: The research sample is a manufacturing company which is listed on the Indonesia stock exchange BEI in Empirical Tax Research in Accounting: The Influence of Legal and Political Institutions. Evidence ,onservatisme the Tax Reform Act.
Book Tax Differences dan Kualitas Laba. Journal of Business and Policy Research, 5 21— Keywords CARTER Model Education Firm Size Independent Commissioner Islamic banks customer satisfaction data envelopment analysis earning management financial distress financial performance internal control leverage managerial performance multiple regression murabahah financing panel regression profitability religiosity riswah satisfaction service quality.
Diponegoro Journal of Accounting
Corporate life cycle consists of start up, growth, mature and decline phase. Economic Modelling, 37, — This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction.
Procedia Social and Behavioral Sciences, Diponegoro Journal of Accounting. Jurnal Akuntansi Multiparadigma, 6 3 View original from jaki.