Ditemukan 3798 dokumen yang sesuai dengan query
Butarbutar, Sansaloni, author
This study examines the motives for earnings management following a series of regulation released
by the Capital Market Supervisory Agency and Indonesian Stock Exchange in 2004. After the release
of SK Bapepam-LK and BEJ, this study predicts that the negative effect of board of commissioners
on abnormal accruals is more pronounced and the...
Universitas Katolik Soegijapranata, 2014
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Artikel Jurnal Universitas Indonesia Library
Oktavia, author
The purpose of this study is to investigate whether, in a case study of Indonesia, financial derivatives are used as a means of tax avoidance as literature shows that derivative users incline to avoid tax. Two samples treatment are conducted in examining the problem. Initially, using the sample all derivative...
Jakarta: Fakultas Ekonomi Universitas Kristen Krida Wacana, 2013
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Artikel Jurnal Universitas Indonesia Library
Nurul Mutmainnah, author
This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable. This research uses three measures for financial reporting quality which are...
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
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Artikel Jurnal Universitas Indonesia Library
Siti Suprihatin, author
This study investigates whether the convergence of the International Financial Reporting Standards (IFRS) increase the value relevance of accounting information of firms listed on Indonesia Stock Exchange. This study covers periods pre-IFRS convergence and post-IFRS convergence during 2006-2011. We tested the value relevance of book value of equity and earnings...
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
AJ-Pdf
Artikel Jurnal Universitas Indonesia Library
Hafiez Sofyani, author
The purpose of this study was to examine the association between technical, organizational, individual
characteristics of local government officials factors and the implementation of performance measurement
systems (PMS) in local government. The study was conducted in territory of local government of Yogyakarta
Special Region (DIY). The samples are local government officials in Satuan...
IAIN Antasari Banjarmasin, Fakultas Syariah dan Ekonomi Islam, 2013
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Artikel Jurnal Universitas Indonesia Library
Ira Geraldina, author
This study aims to examine the effect of accrual or real earnings management on the possibility of companies
involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency)
as a proxy to measure the tax shelter. By using a sample of companies who received Surat Ketetapan...
STIE Indonesia Banking School, Program Studi Akuntansi , 2013
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Artikel Jurnal Universitas Indonesia Library
Yesi Mutia Basri, author
This study explores managerial behavioral responses associated with performance measurement
system. Design of performance measurement system is investigated financial and non-financial
measures related to the four perspectives of Balanced Scorecard (BSC). This paper examines
whether a role conflict and procedural fairness affect the relationship between performance measure
and managerial performance. Based on a sample...
Universitas Riau, Fakultas Ekonomi, 2013
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Artikel Jurnal Universitas Indonesia Library
Soliyah Wulandari, author
Earnings management using classification shifting is interesting because many previous researches
have shown that analyst and investors pay more attention to core earnings (investors give low weight on
transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require
management subjectivity, thus allowing management to exercise classification shifting using extraordinary
items...
UIN Syarif Hidayatullah Jakarta, 2013
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Artikel Jurnal Universitas Indonesia Library
Synthia Madya Kusumawati, author
Financial statement fraud has cost market participants, including investors, employees, creditors, and
pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality,
integrity, and transparency of financial information. Financial statement fraud is a serious threat to market
participants? confidence in published audited financial statements. Financial statement fraud has recently
received...
Jakarta: Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya, 2013
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Artikel Jurnal Universitas Indonesia Library
Bambang Suripto, author
This study examines the impact of earnings management to impression management in Management
Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual
discretional, income smoothing, and loss avoidance reporting. Impression management is measured using
an index that includes the use of self-serving attribution and accounting explanation bias. Impression
management...
STIE YKPN Yogyakarta, 2013
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Artikel Jurnal Universitas Indonesia Library
