SNA 10

Jurnal Simposium Nasional Akuntansi (SNA) 10

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MEKANISME CORPORATE GOVERNANCE, MANAJEMEN LABA DAN KINERJA KEUANGAN

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Simposium Nasional Akuntansi 10 Makassar MEKANISME CORPORATE GOVERNANCE, MANAJEMEN LABA DAN KINERJA KEUANGAN ( Studi Pada Perusahaan go publik Sektor Manufaktur ) MUH. ARIEF UJIYANTHO STIE Muhammadiyah Pekalongan BAMBANG AGUS PRAMUKA Universitas Jenderal Soedirman Purwokerto ABSTRACT The objective of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership, … Baca Selengkapnya

Manajemen Laba Pada Perusahaan yang Melanggar Perjanjian Utang

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Simposium Nasional Akuntansi 10 Makassar MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR PERJANJIAN UTANG* NURUL HERAWATI Politeknik YDHI Yogyakarta ZAKI BARIDWAN Universitas Gadjah Mada Yogyakarta ABSTRACT This research aims to give empirical evidence concerning earnings management in firms violating debt covenant and to test whether earnings management in those firms are larger than that in control … Baca Selengkapnya

PENDETEKSIAN EARNINGS MANAGEMENT, UNDERPRICING DAN PENGUKURAN KINERJA PERUSAHAAN YANG MELAKUKAN KEBIJAKAN INITIAL PUBLIC OFFERING (IPO)

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PENDETEKSIAN EARNINGS MANAGEMENT, UNDERPRICING DAN PENGUKURAN KINERJA PERUSAHAAN YANG MELAKUKAN KEBIJAKAN INITIAL PUBLIC OFFERING (IPO) DI INDONESIA AMINUL AMIN STIE Malangkucecwara, Malang ABSTRACT Earnings Management, underpricing and performance of company joining policy of IPO draw to be studied. Differ from research Husnan ( 1996) to research phenomenon of underpricing of moment IPO, Nasirwan ( 2002) … Baca Selengkapnya

INVESTIGASI MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA

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[wpfilebase tag=file id=129] INVESTIGASI MOTIVASI DAN STRATEGI MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA KOMARUDIN ACHMAD IMAM SUBEKTI SARI ATMINI Universitas Brawijaya Malang [Simposium Nasional Akuntansi 10 Makassar] ABSTRACT This study investigates the existence of earnings management motivations and strategies. Based on ordinary least square regression, this study indicates that debt covenant and political cost … Baca Selengkapnya

Pengaruh Struktur Kepemilikan Perusahaan Dan Transaksi Dengan Pihak-Pihak Yang Memiliki Hubungan Istimewa Terhadap Daya Informasi Akuntansi

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Pengaruh Struktur Kepemilikan Perusahaan Dan Transaksi Dengan Pihak-Pihak Yang Memiliki Hubungan Istimewa Terhadap Daya Informasi Akuntansi YIE TO FELIANA, SE, M. COM, AK, CPA FE-UBAYA ABSTRACT This research studies the effect of ownership structure and related party transactions on the informativeness of accounting numbers. Indonesian sample is interesting to be examined due to low quailty … Baca Selengkapnya

Pengaruh CSR Disclosure Terhadap Earning Response Coefficient

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Pengaruh CSR Disclosure Terhadap Earning Response Coefficient (Suatu Studi Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Jakarta) YOSEFA SAYEKTI LUDOVICUS SENSI WONDABIO Program Ilmu Akuntansi FEUI ABSTRACT The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies’ annual reports on the informativeness of … Baca Selengkapnya

Pengaruh Pemisahan Hak Aliran Kas Dan Hak Kontrol Terhadap Dividen

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Pengaruh Pemisahan Hak Aliran Kas Dan Hak Kontrol Terhadap Dividen Baldric siregar STIE YKPN Yogyakarta ABSTRACT The expropriation of minority shareholders by Those of controlling shareholder is the main agency conflict in firms with concentrated ownership. The expropriation is Obvious Pls cash flow rights and control rights are separated through pyramiding and cross-holdings. The ultimate … Baca Selengkapnya

Pengaruh Risiko Litigasi Dan Tipe Strategi Terhadap Hubungan Antara Konflik Kepentingan Dan Konservatisma Akuntansi

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Pengaruh Risiko Litigasi Dan Tipe Strategi Terhadap Hubungan Antara Konflik Kepentingan Dan Konservatisma Akuntansi DR. JUANDA AHMAD, AK, MM Universitas Muhammadiyah Malang ABSTRACT This research studies for existence and determinant of accounting conservatism, ESPECIALLY related to the conflict of interest considering Between investor and creditor litigation risk manager incentive due typess and firm strategy. The … Baca Selengkapnya

Effect of accounting conservatism (Pengaruh Konservatisma Akuntansi)

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Accounting Conservatism Influence On Equity Appraisal Company By The Good Corporate Governance Be Moderated Amalia S. Yana DWI FALA, SE, SI M. Khairun Ternate University ABSTRACT The objective of this study is to determine the influence of accounting conservatism on the assessment of corporate equity valuation and the ABILITY of Good Corporate Governance (GCG) in … Baca Selengkapnya

Systematic Risk And Financial Leverage

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Analysis Of Cross-Sectional And Temporal Relationship Between Systematic Risk And Financial Leverage Drs. Ibn Qizam, SE, MSi, Akt. Faculty of Sharia State Islamic Abstract This research is intended to examine both cross-sectionally and inter-temporally the Correlation Between financial leverage and systematic risk (beta). Financial leverage is usually Considered as one proxy of risk derived from … Baca Selengkapnya

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