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…
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…
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…
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…
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…