Browsing Final Project (Acc) by Subject "Discretionary Accruals"
Now showing items 1-2 of 2
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2006 - 2011 (Analisis dengan Metode Indeks Eckel dan Akrual Deskresioner)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-12-10)The important aspect in the financial statements that users will use is the profit of the company. If a company has a high profit, the company is getting a positive response from users of financial statements. And otherwise, ... -
ANALISIS PERBANDINGAN KEMAMPUAN DISCRETIONARY ACCRUALS DAN BOOK TAX DIFFERENCES DALAM MENDETEKSI MANAJEMEN LABA SEBELUM DAN SESUDAH PENERAPAN UU NO. 36 TAHUN 2008
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2014-04-15)The change of corporate income tax rate based on UU No. 36 Tahun 2008 can motivate the companies to conduct earnings management. Detecting earnings management using discretionary accruals method is vulnerable to errors in ...