Hasil Pencarian

Ditemukan 9 dokumen yang sesuai dengan query

Chairunissa Nindita, author

Analisis pengaruh ukuran kantor akuntan publik terhadap kualitas audit di Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran kantor akuntan publik, yang diukur melalui jumlah rekan, jumlah auditor, jumlah klien dan jumlah pendapatan kantor akuntan publik terhadap kualitas audit yang diukur dengan akrual diskresioner dan opini audit going concern. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun...

Universitas Kristen Petra Surabaya, 2012

AJ-Pdf

Artikel Jurnal Universitas Indonesia Library

Ni Made Ria Kurniasih Astuty, author

Hubungan antara sinyal dividen tunai dengan kinerja operasional dan kinerja pasar

This research aims at examining dividend-signaling hypothesis by testing the relationship between dividend changes and operational performance as well as market performance. The sample consists of75 firms for the period 2000-2005. The analysis employed are multiple regressions and event study. The results on operational performance show that (1) dividend increase...

Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2008

AJ-Pdf

Artikel Jurnal Universitas Indonesia Library

Oktavia, author

The role of tax environment on the relationship between tax avoidance and earnings quality: evidence from ASEAN country

This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings...

[Place of publication not identified]: [Publisher not identified], 2017

MK-Pdf

Artikel Jurnal Universitas Indonesia Library

The Use of Financial Derivatives in Tax Avoidance Activities: Cross Country Analysis in ASEAN (17th Asian Academic Accounting Association Annual Conference, Kuching, Sarawak, Malaysia 20-22 November 2016)

This study investigate the association between the level of financial derivatives use and the level of tax avoidance, and whether this association differs between the users of financial derivatives for speculation purposes and the users of financial derivative for hedging purposes. Using a cross-country analysis which covering four countries in...

[Place of publication not identified]: Asian Academic Accounting Association, 2016

MK-Pdf

UI - Makalah dan Kertas Kerja Universitas Indonesia Library

Oktavia, author

Peran dari Lingkungan Pajak terhadap Hubungan antara Penggunaan Derivatif Keuangan dan Penghindaran Pajak: Analisis Lintas Negara di ASEAN (Prosiding Simposium Nasional Akuntansi (SNA) XX Jember Fakultas Ekonomi Dan Bisnis Universitas Jember Tahun 2017 Jember)

This study aims to examine the effect of the purpose of financial derivatives usage (both for speculative and hedging purposes) and tax environment characteristics on the relationship between the use of financial derivatives and tax avoidance. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of...

2017

MK-Pdf

UI - Makalah dan Kertas Kerja Universitas Indonesia Library