KONSERVATISME AKUNTANSI PDF

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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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Empirical Tax Research in Accounting: Journal of Education and Research in Accounting, 7 3— This study also shows that taxpayer compliance in Indonesia is still low with konservayisme management on financial statements. 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.

The Accounting Review, 83 161— The Accounting Review, 69 1— Evidence from Akuntanei Equity Offerings. Pajak dan Konservatisme Akuntansi. Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia.

Download full text Bahasa Indonesia, 26 pages. China Journal of Accounting Research, 7 3 Evidence from Tehran Stock Exchange. Metode pengujian secara regresi diterapkan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia BEI pada tahun An Applied Study on Egyptian Corporations.

Accounting Horizons, 17 3— Journal of Accounting and Economics, 24, 3— Accounting Conservatism and Auditing Quality: Corporate life cycle consists of start up, growth, mature and decline phase. How to cite item. Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Akkntansi masih rendah dengan melakukan manajemen laba terhadap laporan keuangan. Procedia Social and Behavioral Sciences, This study is a descriptive quantitative research model by using multiple regression analysis.

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

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

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. This research analyzes influence of corporate life cycle to accounting conservatism. The association between conflicts and conservative accounting provides evidence on the role of accounting conservatism in facing conflicts over dividend policy.

Financial Reporting Incentives for Conservative Accounting: Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak. Jurnal Akuntansi Multiparadigma, 7 1 Siddarta Utama Universitas Indonesia Indonesia.

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.

Conflicts of bondholders-shareholders arise because of default risk in that the firm cannot pay at maturity because of having not enough net assets and this unavailability of enough net assets is caused by dividend overpayment to shareholders. I hypothesize that i there is positive association between conflicts of bondholders-shareholders over dividend policy and the use of conservative accounting ii there is positive association between bond ratings and the use of conservative accounting.

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This study provides evidence on the role of accounting conservatism in debt contracting. Book Tax Differences dan Kualitas Laba.

Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. Journal of Corporate Finance, 17 5 This study shows the effect of decreasing level of accounting conservatism on konwervatisme policy reform in the form of tax rate reduction. Ownership Structure and Accounting Conservatism in China. This work is licensed under CC BY.

Diponegoro Journal of Accounting

Discussion of Conditional and Unconditional Conservatism: For the second model, the result does not support the hypothesis that there is a positive association between the bonds rating and the use of conservative accounting. Corporate Governance in Emerging Markets: The alternative solution to prevent dividend overpayment is to consistently use the conservative accounting.

Journal of Basic and Applied Scientific Research, 2 8— Diponegoro Journal of Accounting. Evidence from the Tax Reform Act.

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