@## Analisis Pengaruh Penurunan/Perolehan Peringkat Obligasi Perusahaan Kedalam Kategori Non-Investment Grade Terhadap Praktik Manajemen Laba

Judul Jurnal : ANALISIS PENGARUH PENURUNAN/PEROLEHAN PERINGKAT OBLIGASI PERUSAHAAN KEDALAM KATEGORI NON-INVESTMENT GRADE TERHADAP PRAKTIK MANAJEMEN LABA Kategori : SNA 7 Penulis : Jack Febrianci Adel ABSTRACT Penelitian ini bertujuan untuk mengidentifikasi pengaruh penurunan peringkat peringkat obligasi dengan praktek manajemen laba. Penelitian ini merupakan penelitian empiris dengan mengamati peringkat obligasi pada 20 perusahaan (non-investment grade … Baca Selengkapnya

PENGARUH ALOKASI PAJAK ANTAR PERIODA BERDASARKAN PSAK No. 46 TERHADAP KOEFISIEN RESPON LABA AKUNTANSI

PENGARUH ALOKASI PAJAK ANTAR PERIODA BERDASARKAN PSAK No. 46 TERHADAP KOEFISIEN RESPON LABA AKUNTANSI Oleh AKHMAD RIDUWAN*) Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ABSTRACT Starting on January, 1st, 1999, Indonesian public companies must be applied accounting for income taxes based on PSAK No.46. The objective of this study is to examine: (1) the difference … Baca Selengkapnya

PENGARUH INFORMASI LABA ALIRAN KAS DAN KOMPONEN ALIRAN KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

PENGARUH INFORMASI LABA ALIRAN KAS DAN KOMPONEN ALIRAN KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Oleh Ferry & Erni Eka Wati ABSTRACK Before 1994, the one way measured performance of go public company is earning after tax, but on September 7, 1994 the Indonesian Institute of Accountants (IAI) published the statement of financial … Baca Selengkapnya

Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Di Indonesia

Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Di Indonesia Oleh Imam Subekti & Novi Wulandari Widiyanti ABSTRACT Timeliness represent very important matter in determining financial statement value. This research is purposed to investigate influenced audit delay factors. That are level of firm profitability, firm size, industrial sector, audior’s opinion, and public accountant size. Samples are selected … Baca Selengkapnya

Studi Empiris Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Di Bursa Efek Jakarta

Studi Empiris Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Di Bursa Efek Jakarta Oleh Rachmat Saleh ABSTRACT The study aims to investigate firms’ compliance in reporting the annual financial report to the BAPEPAM. Respondents were selected from the manufacture firms listed in Jakarta Stock Exchange. Hundred and ten firms sampled out of 155 firms (population) were … Baca Selengkapnya

Kemampuan Beban Pajak Tangguhan Dalam Memprediksi Manajemen Laba

KEMAMPUAN BEBAN PAJAK TANGGUHAN DALAM MEMPREDIKSI MANAJEMEN LABA Oleh Yuliati Abstract This study is intended to investigate whether the Deferred Tax Expenses analysis can be employed to predict earnings management in Indonesia. This research will also compare the Deferred Tax Expenses method and the accrual method as the proxy of Earnings Management. This study finds … Baca Selengkapnya

Tax Position, Investment Opportunity Set (IOS), and Signaling Effect as A Determinant of Leverage and Dividend Policy Simultanity

Tax Position, Investment Opportunity Set (IOS), and Signaling Effect as A Determinant of Leverage and Dividend Policy Simultanity (An Empirical Study on Jakarta Stock Exchange) By Elok Pakaryaningsih   Abstract Studies on corporate leverage and dividend policy usually take under the assumption that both, leverage and dividend policy are independent. Recently, many researchers find that, … Baca Selengkapnya

The Impact Of The Participation And The Satisfaction Of Users In The Development Of The Information System With The Complexity Of System And The Structure Of Organization As Moderating Variables

The Impact Of The Participation And The Satisfaction Of Users In The Development Of The Information System With The Complexity Of System And The Structure Of Organization As Moderating Variables By Dian Indri Purnamasari, SE., M.Si & Dr. Indra Wijaya Kusuma, MBA ABSTRACT This study extended that by McKeen et.al. (1994) by reexamining the relationship … Baca Selengkapnya

Value Relevance Of Accounting Information And The Pricing Of Indonesian Initial Public Offerings

Value Relevance Of Accounting Information And The Pricing Of Indonesian Initial Public Offerings By Drs Tatang Ary Gumanti,M.Bus.Acc.,Phd Abstract   The purpose of this study is to examine the relation between accounting measures of total firm risk and the value of firms making initial public offerings (IPOs). The existing explanations of the pricing of IPOs … Baca Selengkapnya

LEVEL OF GROWTH AND ACCOUNTING PROFITABILITY IN CORPORATE VALUE CREATION STRATEGY

LEVEL OF GROWTH AND ACCOUNTING PROFITABILITY IN CORPORATE VALUE CREATION STRATEGY By Erni Ekawati ABSTRACT   This research examines associations between level of growth and accounting profitability drawn from corporate value creation strategy.  Results demonstrate that although the accounting profitability measures generally rise with sales growth, an optimal point exists beyond which further growth contributes … Baca Selengkapnya