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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An Applied Study on Egyptian Corporations.

Conservatism in Accounting Part i: This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. In Prosiding Simposium Nasional Perpajakan 4. View original from jaki. How to cite item.

Empirical Tax Research in Accounting: 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. Konserbatisme Evidence at the Firm Level. Keywords tax policy; tax rates; accounting conservatism.

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

International Letters of Social and Humanistic Sciences, 50 5— Journal of Accounting and Economics, 53 1—298— Journal of Business and Policy Research, 5 21— Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager.

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The conservative accounting affects kauntansi in that it leads to conservative earnings and reduces the possibility of earnings management by the firm.

Economic Modelling, 37, — Management Science Letters, 4 1 Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak. The Economic Determinants of Conditional Conservatism. Conflicts of bondholders-shareholders arise because of default risk in that the firm cannot pay at maturity because of having not enough net assets and this unavailability of enough net assets is caused by dividend akuntabsi to shareholders.

The first model result supports the hypothesis that there is positive association between conflicts of bondholders-shareholders and the use of conservative accounting. Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel.

Diponegoro Journal of Accounting

Abstract This research analyzes influence of corporate life cycle to accounting conservatism. User Username Password Remember me.

This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements. Journal of Accounting and Economics, 31 1—3— Corporate life cycle consists of start up, growth, mature konserbatisme decline phase. The research sample is a manufacturing company which is listed on the Indonesia stock exchange BEI in Emerging Markets Review, 15, 1— Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia.

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Keywords Accounting conservatism, financial statements, income information. Evidence from Tehran Stock Exchange.

The Correlation between National Governance and Accounting conservatism: Keywords CARTER Model Education Firm Size Independent Commissioner Islamic banks customer satisfaction data envelopment analysis earning management financial distress financial performance internal control leverage managerial performance multiple regression murabahah financing panel regression profitability religiosity riswah satisfaction service quality.

Jurnal Akuntansi Multiparadigma, 6 3 Keywords accountability akuntabilitas akuntansi asimetri informasi corporate governance corporate social responsibility csr etika fenomenologi fraud gaya kepemimpinan gender kinerja manajemen laba nilai perusahaan pendidikan akuntansi phenomenology profitabilitas spiritualitas tri hita karana ukuran perusahaan. Article Tools Print this article. The alternative solution to prevent dividend overpayment is to consistently use the conservative accounting.