[wpfilebase tag=file id=30] HUBUNGAN ANTARA KESALAHAN PREDIKSI LABA MANAJEMEN DAN AKRUAL DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING Ratna Narulitasari (Alumni FE Universitas Sultan Ageng Tirtayasa, Banten) Munawar Muchlish Elvin Bastian (FE Universitas Sultan Ageng Tirtayasa, Banten) ABSTRACT This research aims to test empirically the association between errors in management forecast of subsequent year earnings and…
[wpfilebase tag=file id=11] EQUITY RISK PREMIUM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Saiful Uvi Elin Erliana (Universitas Bengkulu) ABSTRACT The purpose of this study is to examine the impact of tenure, company’s size, book to market equity, leverage, beta and earnings quality on company’s equity risk premium. Sample was taken…
[wpfilebase tag=file id=32] PENGARUH KUALITAS PELAPORAN KEUANGAN TERHADAP INFORMASI ASIMETRI Oleh Rini Indriani Wahiddatul Khoiriyah ABSTRACT The purpose of this study is to examine the attributes that can representated financial reporting quality and examine the effect of financial reporting quality on economic consequences. The financial reporting quality was measured on the following attributes: value relevance,…
[wpfilebase tag=file id=7] EFEK ENTRENCHMENT DAN ALIGNMENT PADA MANAJEMEN LABA I Putu Sugiartha Sanjaya Universitas Atma Jaya Yogyakarta Abstract The objective of this research is to investigate whether controlling shareholder manages earnings. The issue is most important to be revealed because ownership of public companies is concentrated and low protections for non controlling shareholders in…
[wpfilebase tag=file id=39] Menguji Kualitas Standar Akuntansi Hasil Adopsi IFRS [Studi Empiris pada PSAK No. 55 (Revisi 2006)] Anis Chariri Sonny Kusuma Soejanto Hendro Abstract The need for high quality accounting standards has been discussed by various parties. High quality accounting standards are expected by all parties. If there are no accounting standards, firms present…