INCOME SMOOTHING DAN MOTIVASI INVESTOR: STUDI EMPIRIS PADA INVESTOR DI BEJ

MURSALIM, SE., MSi., Akt. Universitas Muslim Indonesia ABSTRACT The research is aimed at examining the effect of income smoothing (real, artificial and classificatory smoothing) on the investor’s motivation to invest their money in the company registered in JSX (Jakarta Stock Exchange), both partially and simultaneously. This research hopefully contributes to relatively new knowledge to the…

Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi

Jurnal Simposium Nasional Akuntansi XIII (SNA 13) Praktik Manajemen Laba Terkait Peringkat Emisi Obligasi Syarifah Ratih Kartika Sari* Mahasiswa Magister Akuntansi Universitas Sebelas Maret Bandi Fakultas Ekonomi Universitas Sebelas Maret ABSTRACT This study aims to give empirical evidence about earning management practice related to bond issue. The data of the study consist of 68 corporate…

Praktek Manajemen Laba (Earning Management)

Laporan Keuangan merupakan media komunikasi yang digunakan untuk menghubungkan pihak-pihak yang berkepentingan terhadap perusahaan. Pentingnya laporan keuangan juga diungkapkan bahwa laporan keuangan merupakan sarana untuk mempertanggungjawabkan apa yang dilakukan oleh manajer atas sumber daya pemilik. Salah satu parameter penting dalam laporan keuangan yang digunakan untuk mengukur kinerja manajemen adalah laba. Menurut Statement of Financial Accounting…

How To Control Risk When Starting A Home Business

By: Maryjean Howe There are many risks associated with starting a home business. It’s like getting into uncharted waters. There is no guarantee of reaching your destination, but plenty of chances to get lost. Since risks are unavoidable, the only choice is to control its effects on your business. H&R; Block At Home 2009 Premium…

ECONOMIC MOTIVES OF ADOPTION TIMING DECISION..

ECONOMIC MOTIVES OF ADOPTION TIMING DECISION: The Case of PSAK 24 Revision S. NURWAHYUNINGSIH HARAHAP University of Indonesia ABSTRACT This study examines the firms’ adoption timing decision using the case of PSAK 24 revision that was released in June 2004. Even though this revised standard became effective immediately, its mandatory adoption is extended to 2005,…