[wpfilebase tag=file id=10] INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM : Studi Peristiwa Pada Perusahaan Publik Di Indonesia (Jurnal Simposium Nasional Akuntansi – SNA 13) Jennie Sir (Politeknik Negeri Kupang) Bambang Subroto (Universitas Brawijaya Malang) Grahita Chandrarin (Universitas Merdeka Malang) ABSTRACT The objective of this study to examine information content of intellectual capital disclosure in corporate…
[wpfilebase tag=file id=18] PEMERINGKATAN OBLIGASI PERDANA SEBAGAI PEMICU MANAJEMEN LABA: BUKTI EMPIRIS DARI PASAR MODAL INDONESIA (Jurnal Simposium Nasional Akuntansi – SNA 13) Gerianta Wirawan Yasa Fakultas Ekonomi Universitas Udayana ABSTRACT This research tests the influence of ranking requirement on earnings management of companies who go public bonds for the first time. This research covers…
[wpfilebase tag=file id=33] THE REAL AND ACCRUALS EARNINGS MANAGEMENT: SATU PERSPEKTIF DARI TEORI PROSPEK Imam Subekti Anita Wijayanti Komarudin Akhmad (Universitas Brawijaya) Abstact The present study aims to investigate earnings management behavior measured by real and accruals transactions i.e. abnormal cash flow of operation, abnormal production cost, abnormal discretionary, short-term discretionary accruals, and long-term discretionary…
[wpfilebase tag=file id=192] Perbedaan Perilaku Earnings Management Berdasarkan pada Perbedaan Life Cycle dan Ukuran Perusahaan Sri Hastuti dan Ponty Sya’banto Putra Hutama STIE SBI Yogyakarta ABSTRACT The objective of the study was to examine the difference of earnings management based on the difference of corporate life cycles (growth, mature, and stagnant) and firm size. This…
[wpfilebase tag=file id=21] KEPEMILIKAN MANAJERIAL, KONSERVATISMA AKUNTANSI, DAN COST OF DEBT Muhamad Safiq ABSTRACT This research was aimed to test the influence of managerial ownership to accounting conservatism and the effect to cost of debt. This research used companies’ data which the companies listed on Indonesian Stock Exchange and had debt rate published by Pefindo….