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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This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia.

Journal of International Accounting, Auditing and Taxation, 21 11— The Correlation between National Governance and Accounting conservatism: International Letters of Social and Humanistic Sciences, 50 5— Ownership Structure and Accounting Conservatism in China.

Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia. The research results indicate some of the factors that influence significantly to selection of accounting conservatism, such as leverage, capital intensity ratio and growth opportunity.

Institutional Monitoring and Earnings Akuntansj in Malaysia. The alternative solution to prevent dividend overpayment is to consistently use the conservative accounting. View original from jaki. Journal of Accounting and Economics, 42 1—2— Financial Reporting Incentives for Conservative Accounting: Tax and Accounting Conservatism.

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Download full text Bahasa Indonesia, 26 pages. Long-Run Corporate Tax Avoidance. And other factors, such as the size of the company, managerial ownership and public ownership has no significant kondervatisme for the selection of accounting conservatism. This research aims to analyze the factors which influence on the selection of accounting conservatism.

Accounting Conservatism and Auditing Quality: Corporate Governance in Emerging Markets: Email this article Login required. Keywords corporate life akuntanis accounting conservatism; growth phase; mature phase.

The result of this akuntani shows that corporates sample on mature phase did accounting conservatism in order to stay on that phase and never fell down on decline phase. Journal of Accounting and Economics, 56, — Pajak dan Konservatisme Akuntansi.

Review of Accounting Studies, 10 2—3— Journal of Accounting and Economics, 53 1—298— Abstract The main focus in the financial statements is konsevatisme information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit. The auntansi with conservative accounting is expected to have lower default risk in that conservatism prevent dividend overpayment which cause the firm’s net asset is not enough to pay at maturity.

Evidence from the Tax Reform Act.

Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.

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Evidence from Seasoned Equity Offerings. Keywords Accounting conservatism, financial statements, income information. Conservatism in Accounting Part i: Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel.

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

Journal of Business and Policy Research, 5 21— This study also shows that taxpayer konservatissme in Indonesia is still low with earnings management on financial statements. 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.

Discussion of Conditional and Unconditional Conservatism: Indonesian Journal of Accounting and Finance. This research expected to give an empirical evidence about influence corporate life cycle to konservatieme conservatism.

How to cite item. The research sample is a manufacturing company which is listed on the Indonesia stock exchange BEI in Journal of Corporate Finance, 17 5 Abstract This research analyzes influence of corporate life cycle to accounting conservatism.

Indonesian Journal of Accounting and Fina The Accounting Review, 82 3— The Economic Determinants of Conditional Conservatism.