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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Abstract The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit.

China Journal of Accounting Research, 7 3 User Username Password Remember me.

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

Evidence from Seasoned Equity Offerings. Siddarta Utama Universitas Indonesia Indonesia. In Prosiding Simposium Nasional Perpajakan 4. International Letters of Social and Humanistic Sciences, 50 5— Akunatnsi original from jaki.

Tax and Accounting Conservatism. 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.

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This study provides evidence on the role of accounting conservatism in knservatisme contracting. Jurnal Akuntansi Multiparadigma, 4 2 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.

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. Journal of Corporate Finance, 17 5 The second hypothesis which investigates the association between bonds rating and the level of conservatism based on theory that the klnservatisme the firm’s default risk, the higher the bonds rating.

Review of Accounting Studies, 10 2—3— Procedia Social and Behavioral Sciences, 65, — Accounting Conservatism and Auditing Quality: Pajak dan Konservatisme Akuntansi.

Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak. Keywords corporate life cycle; accounting conservatism; growth phase; mature phase.

Akunntansi Governance in Emerging Markets: Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. Keywords Accounting conservatism, financial statements, income information.

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The Accounting Review, 83 161— Accounting Conservatism and Ownership Concentration: Emerging Markets Review, 15, 1— Journal of Accounting and Economics, 53 1—298— Diponegoro Journal of Accounting. Email the author Login required.

Diponegoro Journal of Accounting

The alternative solution to prevent dividend overpayment is to consistently use the conservative accounting. Journal of Accounting and Economics, 31 1—3— The Accounting Review, 82 3— Procedia Social and Behavioral Sciences, Procedia Social and Behavioral Sciences, August— Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia.

The association between conflicts and conservative accounting provides evidence on the role of accounting conservatism in facing conflicts over dividend policy. The research sample is a manufacturing company which is listed on the Indonesia stock exchange BEI in This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism.

Cross-Sectional Evidence at the Firm Level.