Browsing Accounting by Subject "Company Size"
Now showing items 1-6 of 6
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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 ... -
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 ... -
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 ...