Kepemilikan Manajerial, Konservatisma Akuntansi, dan Cost of Debt

[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….

Hubungan antara Kesalahan Prediksi Laba Manajemen dan Akrual dengan Ketidakpastian Lingkungan sebagai Variabel Moderating

[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…

Pengaruh Kualitas Pelaporan Keuangan terhadap Informasi Asimetri

[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,…