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Ditemukan 129287 dokumen yang sesuai dengan query
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Harahap, Sofyan Syafri, author
Jakarta: Fakultas Ekonomi Universitas Trisakti, 1992
658.4013 HAR a
Buku Teks  Universitas Indonesia Library
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Horngren, Charles T., 1926-, author
Jakarta: Erlangga, 1984
658.151 1 HOR it I
Buku Teks  Universitas Indonesia Library
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Cindy Saraswaty, author
Laporan magang ini berisi mengenai prosedur perlakuan akuntansi pendapatan dan piutang usaha yang dimiliki PT A pada periode kuarter kedua tahun 2011. PT A merupakan suatu perusahaan yang bergerak di bidang usaha jasa periklanan. Terdapat dua sumber pendapatan utama bagi perusahaan, yaitu kegiatan media dan produksi. Untuk kegiatan media, perusahaan...
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012
S-Pdf
UI - Skripsi (Open)  Universitas Indonesia Library
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Accountancy can form and be formed by environment where about the accountancy developed. Accountancy expanding in this time is notching from capitalism ideology. Capitalism born from rational values, liberalism values, and materialism values with understanding assuming society prosperity will only be obtainable production is well delivered to every individual giving...
297 AHKAM 14:1 (2012)
Artikel Jurnal  Universitas Indonesia Library
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F.X. Sudarsono, author
Jakarta: Gramedia Pustaka Utama, 1993
657 SUD p
Buku Teks  Universitas Indonesia Library
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Achmad Tjahjono, author
Jakarta: RajaGrafindo Persada, 2003
657 ACH p
Buku Teks  Universitas Indonesia Library
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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
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Hery, author
Jakarta: Kencana Prenada Media, 2012
657 HER c
Buku Teks  Universitas Indonesia Library
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Tifani Puspatrisnanti, author
ABSTRAK
Penelitian ini bertujuan untuk menguji hubungan antara manajemen laba dan fraud pada laporan keuangan. Manajemen laba diukur dengan aggregated prior discretionary accruals, abnormal book-tax differences, unexpected revenue per employee (Dechow et al, 1996; Perols dan Barbara, 2011; Tang dan Firth, 2011). Sampel penelitian terdiri dari 16 perusahaan yang melakukan fraud dan 16 perusahaan yang tidak...
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S53134
UI - Skripsi (Membership)  Universitas Indonesia Library
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Yulianti, author
Discontinuities in earnings distribution have been discovered by several studies in United States and Australia. These studies examined the pooled, cross sectional distribution of earnings and found discontinuities around earnings threshold which indicates the exercise of management discretion to exceed earnings threshold. This study examines the distribution of earnings in...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2004
JAKI-1-2-Des2004-89
Artikel Jurnal  Universitas Indonesia Library
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