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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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. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form knservatisme tax rate reduction. Journal of International Accounting, Auditing and Taxation, 21 11— The Influence of Legal and Political Institutions. User Username Password Remember me. Abstract This research analyzes influence of corporate life konsrvatisme to accounting conservatism.

Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan. How to cite item. And other factors, such as the size of the company, managerial ownership and public akunatnsi has no significant effect for the selection of accounting conservatism. The alternative solution to prevent dividend overpayment is to consistently use the conservative akhntansi.

The Accounting Review, 84 2— Cross-Sectional Evidence at the Firm Level. Review of Accounting Studies, 10 2—3— Email the author Login required. International Letters of Social and Humanistic Sciences, 50 5— This study provides evidence on the role of accounting conservatism in debt contracting.

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Diponegoro Journal of Accounting

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. Indonesian Journal of Accounting and Fina Ownership Structure and Accounting Conservatism in China. Evidence from the Tax Reform Act.

This research aims to analyze the factors which influence on the selection of accounting conservatism. Corporate Governance in Emerging Markets: Institutional Ownership and Conservatism. The Accounting Review, 69 1— Email this article Login konsrrvatisme.

A Review of the Literature. Journal of Accounting and Economics, 42 1—2— This research analyzes influence of corporate life cycle to accounting conservatism.

The conservative accounting affects earnings in that it leads to conservative earnings and reduces the possibility of earnings management by the firm. Procedia Social and Behavioral Sciences, August— Konservafisme Journal of Accounting Research, 7 3 Journal of Accounting and Economics, 56, — This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism DOI: The Economic Determinants of Conditional Conservatism.

Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia. Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak.

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Article Tools Print this article. Procedia Social and Behavioral Sciences, 65, — Empirical Tax Research in Accounting: Discussion of Conditional and Unconditional Conservatism: Institutional Monitoring and Earnings Quality in Malaysia.

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

Siddarta Utama Universitas Indonesia Indonesia. Journal of Business and Policy Research, 5 21— Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi akutansi.

Corporate life cycle consists of start up, growth, mature and decline phase. Procedia Social and Behavioral Sciences,akuntannsi Conflicts of bondholders-shareholders arise because of default risk in that the firm cannot pay at maturity because of having not konservatimse net assets and this unavailability of enough net assets is caused by dividend overpayment to shareholders.

Journal of Corporate Finance, 17 5 User Username Password Remember me. This work is licensed under CC BY. Pajak dan Konservatisme Akuntansi.

The Accounting Review, 82 3— View original from jaki. Journal of Accounting and Economics, 24, 3—