Ditemukan 4 dokumen yang sesuai dengan query
Siregar, Sylvia Veronica Nalurita Purnama, author
ABSTRAK
The purpose of our study is to empirically investigate the relation between
certain corporate governance mechanisms and the likelihood of a company
having accounting problem, as evidenced by a misstatement of its earnings.
We use public listed firms in JSE as our sample, with total samples of 160
firms-years. Our study finds that proportion...
Depok: [publisher not identified], 2005
J-pdf
Artikel Jurnal Universitas Indonesia Library
Siregar, Sylvia Veronica Nalurita Purnama, author
ABSTRACT
This study aims to determine the effects of the use of financial derivatives in tax avoidance and earnings management. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia and Singapore. The findings show that the level of financial derivatives usage positively affects...
Universitat Valencia, 2017
MK-Pdf
UI - Makalah dan Kertas Kerja Universitas Indonesia Library
Siregar, Sylvia Veronica Nalurita Purnama, author
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh dan struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap pengelolaan laba dan kekeliruan penilaian pasar. Struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance diduga akan mempengaruhi besaran pengelolaan laba, penilaian pasar atas pengelolaan laba, dan jenis pengelolaan laba (efisien atau oportunis). Selain itu,...
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2005
D553
UI - Disertasi (Membership) Universitas Indonesia Library
Siregar, Sylvia Veronica Nalurita Purnama, author
The purpose of this study is to investigate the relationship between governance, information asymmetry, and earnings management. Prior indicates that information asymmetry negatively correlated with management (Richardson, 2001). As predicted, this study also found correlation between...
Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2005
JAKI-2-1-Juli2005-77
Artikel Jurnal Universitas Indonesia Library
