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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, ...
PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP INDIKASI MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007–2010)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-11)
PSAK provide a variety of alternative methods for preparing the financial
statements. Therefore, the phenomenon of selecting the methods can be used by
management to conduct earnings management measurement. The ...
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2008-2011
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-12-13)
In general, conservatism describes pessimistic behavior when selecting accounting techniques for financial reporting. This research is aimed to know the influence of leverage, firm size, concentration ratio, and capital ...
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN AKUNTANSI LINGKUNGAN
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-11-26)
Environmental degradation issue is a concern by many stakeholders such as society, creditors, investors, and government. However, there are many companies do not aware about environmental sustainability because they think ...
PENGARUH MOTIVASI HUTANG, GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KINERJA PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2014-2017)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2019-08-05)
The property and real estate sectors play a role in the development of the Indonesian economy. The Indonesian government is also aggressively engaged in developing adequate infrastructure. Development carried out by property ...
PENGARUH PROFITABILITAS, RESIKO KEUANGAN, NILAI, DAN UKURAN PERUSAHAAN, SERTA STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK PERATAAN LABA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-10)
Income Smoothing practice is possible because of the flexibility in determining the accounting policy in the Accounting Standard. Income smoothing practices could give a description which does not represent the company’s ...