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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Accounting Horizons, 17 3— Abstract The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully konnservatisme determining the amount of the profit. Conservatism in Accounting Part i: Corporate life cycle consists of start up, growth, mature and decline phase.

This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction.

Diponegoro Journal of Accounting

akunntansi The first model result supports the hypothesis that there is positive association between conflicts of bondholders-shareholders and the use of conservative accounting. Abstract This research analyzes influence of corporate life cycle to accounting conservatism. Corporate Governance in Emerging Markets: Journal of International Accounting, Auditing and Taxation, 21 11— Book Tax Differences dan Kualitas Laba.

Journal of Business and Policy Research, 5 21— This work is licensed under CC BY. Emerging Markets Review, 15, 1— Evidence from Seasoned Equity Offerings. This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism DOI: Review of Accounting Studies, 10 2—3— Keywords corporate life akuntannsi accounting conservatism; growth phase; mature phase. The association between conflicts and conservative accounting akuntanis evidence on the role of accounting conservatism in facing conflicts over dividend policy.

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The Economic Determinants of Conditional Conservatism.

The firms 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. Jurnal Akuntansi Multiparadigma, 6 3 Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia. Jurnal Akuntansi Multiparadigma, 4 2 The second hypothesis which investigates the association between bonds rating and the level of conservatism based on theory that the lower the firm’s default risk, the higher the bonds rating.

Journal of Accounting and Economics, 42 1—2— The Accounting Review, 84 2— Evidence from the Tax Reform Act.

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

This study is a descriptive quantitative research model by using multiple regression analysis. Procedia Social and Behavioral Sciences, 65, — Discussion of Conditional and Unconditional Conservatism: China Journal of Accounting Research, 7 3 Diponegoro Journal of Accounting.

Management Science Letters, 4 1 The Influence of Legal and Political Institutions. This study provides evidence on the role of accounting conservatism in debt contracting. The Accounting Konsetvatisme, 83 161— Procedia Social and Behavioral Sciences, Cross-Sectional Evidence at the Firm Level.

Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. 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 overpayment to shareholders. Jurnal Akuntansi Multiparadigma, 7 1 The conservative accounting affects earnings in that it leads to conservative earnings and reduces the possibility of earnings management by the firm.

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Email the author Login required. Accounting Conservatism and Auditing Quality: Journal of Basic and Applied Scientific Research, 2 8— This research analyzes influence of corporate life cycle to accounting conservatism. A Review of the Literature.

Journal of Accounting Literature, 34, 17— Metode pengujian secara regresi diterapkan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia BEI pada tahun Keywords Accounting conservatism, financial statements, income information.

The alternative solution to prevent dividend overpayment is to consistently use the conservative accounting. This research aims to analyze the factors which influence on the selection of accounting conservatism.

The Correlation between National Governance and Accounting conservatism: User Username Password Remember me. Download full text Bahasa Indonesia, 26 pages.

The result of this research shows that corporates sample on mature phase did accounting conservatism in order to stay on that phase and never fell down on decline phase.