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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Diponegoro Journal of Accounting.

The research results indicate some of the factors that influence significantly to selection of accounting conservatism, such as leverage, capital intensity ratio and growth opportunity.

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The research sample is a manufacturing company which is listed on the Indonesia stock exchange BEI in Journal of Business and Policy Research, 5 21— Journal of Basic and Applied Scientific Research, 2 8— Email the author Login required.

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Pajak dan Konservatisme Akuntansi. Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia.

Journal of Accounting and Economics, 42 1—2— Evidence from Tehran Stock Exchange. Journal of Corporate Finance, 17 5 Jurnal Akuntansi Multiparadigma, 7 1 Evidence from Seasoned Equity Offerings. Journal of Accounting and Economics, 53 1—298— Ownership Structure and Accounting Conservatism in China. The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia.

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

The Accounting Review, 83 161— Jurnal Akuntansi Multiparadigma, 4 2 Journal of Accounting and Economics, 31 1—3— Keywords tax policy; tax rates; accounting conservatism. Email this article Login required. User Username Password Remember me. Economic Modelling, 37, — Indonesian Journal of Accounting and Fina This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism DOI: In Prosiding Simposium Nasional Perpajakan 4.

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Long-Run Corporate Tax Avoidance. Institutional Ownership and Conservatism. The second hypothesis which investigates the association between bonds rating and the level of conservatism based on theory that the lower the firm’s default risk, the higher the bonds rating.

Kinservatisme 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. And other factors, such as the size of the company, managerial ownership and public ownership has no significant akuntqnsi for the selection of accounting conservatism.

China Journal of Accounting Research, 7 3 This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements.

An Applied Study on Egyptian Corporations.