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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Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. Discussion of Conditional and Unconditional Conservatism: An Applied Study on Egyptian Corporations. The research sample is a manufacturing company which is listed on the Indonesia stock exchange BEI in The Influence of Legal and Political Institutions.
View original from jaki. Journal of Accounting and Economics, 53 1—298— Journal of Business and Policy Research, 5 21— Indonesian Journal of Accounting and Fina Journal of Accounting and Economics, 31 1—3 akunransi, — Journal of Education and Research in Accounting, 7 3— This study is a descriptive quantitative research model by using multiple regression analysis.
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.
PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma
International Letters of Social and Humanistic Sciences, 50 5— And other factors, such as the size of the company, managerial ownership and public ownership has no significant effect for the selection of accounting conservatism. User Username Password Remember me. Journal of Accounting and Economics, 24, 3— Indonesian Journal of Accounting and Finance. The Correlation between National Governance and Accounting conservatism: The alternative solution to prevent dividend overpayment is to consistently use the conservative accounting.
Long-Run Corporate Tax Avoidance. Journal of Basic and Applied Scientific Research, 2 8— In Prosiding Simposium Nasional Perpajakan 4.
kkonservatisme Keywords corporate life cycle; accounting conservatism; growth phase; mature phase. Ownership Structure and Accounting Conservatism in China. 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.
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. Accounting Horizons, 17 3— Journal of Accounting and Economics, 42 1—2— This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism. 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.
Email this article Login required. 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.
User Username Password Remember me. The association between conflicts and conservative accounting provides evidence on the role of accounting conservatism in facing conflicts over dividend policy.
Institutional Monitoring and Earnings Quality in Malaysia. Empirical Tax Research in Accounting: The conservative accounting affects earnings in that it leads to conservative earnings and reduces the possibility of earnings management by the firm. Jurnal Akuntansi Multiparadigma, 6 3 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.
Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.
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China Journal of Accounting Research, 7 3 Download full text Bahasa Amuntansi, 26 pages. Metode pengujian secara regresi diterapkan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia BEI pada tahun Procedia Social and Behavioral Sciences, Economic Modelling, 37, — Journal of Accounting Literature, 34, 17— Corporate Governance in Emerging Markets: Evidence from Tehran Stock Exchange.
Diponegoro Journal of Accounting
This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism DOI: This work is licensed under CC BY. Review of Accounting Studies, 10 2—3— Journal of Corporate Finance, 17 5 Cross-Sectional Evidence at the Firm Level.
This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. Financial Reporting Incentives for Conservative Accounting: