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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 KONDISI KEUANGAN PERUSAHAAN, KUALITAS AUDIT, DAN OPINION SHOPPING TERHADAP PENGUNGKAPAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2008-2010
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-15)
Going concern audit opinion is important for companies engaged in banking, because it concerns customer confidence in investing. This study aims to examine the effect of the company's financial condition, quality audit and ...
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2010)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-16)
Intellectual capital is the combined of knowledge and experience, skill, good relationships, and technological capacities, which will give organisations competitive advantage. There is no accounting standard which guide ...
PENGARUH KEPEMILIKAN MANAJERIAL, PENYEBARAN KEPEMILIKAN, DAN RISIKO PASAR TERHADAP KEBIJAKAN DIVIDEN
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-10)
Dividend policy certainly cannot be separated from corporate financing decisions. That way the manager is expected to determine the optimal dividend policy, so that the company has internal funding resources to support its ...
EVALUASI PERHITUNGAN BIAYA BERBASIS ACTIVITY-BASED COSTING SERTA ANALISIS AKTIVITAS RANTAI NILAI UNTUK EFISIENSI PADA PT. SI DI SURABAYA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-13)
The impact of globalization led many companies competing to set prices that are competitive in the market. The calculation of the Cost of Goods Sold (COGS), which consists of raw material costs, direct labor costs, and ...
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 PROFITABILITAS, PENGUNGKAPAN, DAN LEVERAGE TERHADAP INDIKASI PERATAAN LABA : STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI INDONESIA
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-11)
Financial statements is a tool that describes the financial condition of the
company in a period and examined by external parties. External users of financial
statements such as investors and creditors, read the company's ...
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 PROFITABILITAS, LEVERAGE, PERTUMBUHAN DAN LIKUIDITAS PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2010)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-05-08)
The aims of this study is to determine the effect of profitability, leverage, growth, and liquidity of the company’s dividend policy on Indonesian manufacture company that listing on the Indonesia Stock Exchange (IDX) in ...