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ANALISIS STRUKTUR CORPORATE GOVERNANCE DAN DISCLOSURE DALAM UPAYA MENINGKATKAN USEFULNESS INFORMASI AKUNTANSI BAGI PELAKU PASAR MODAL DI BURSA EFEK INDONESIA
(FE - 2015, 2016-05-09)
The study based on three grand theories namely agency theory, signaling theory and positive accounting theory. The objectives of the study were : 1) to analyze the impact of corporate governance structure on usefulness of ...
DAMPAK KONVERGENSI PENUH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP DERAJAT REKAYASA LABA LAPORAN PERUSAHAAN MANUFAKTUR DI INDONESIA
(FE - 2015, 2016-05-04)
Penerapan nilai wajar akibat konvergensi IFRS rentan terhadap potensi manipulasi dan
kesalahan estimasi karena bekerja melalui akuntansi mark-to-market, yaitu aset dicantumkan
pada harga pasar mereka jika diperdagangkan ...
ANALISIS STRUKTUR CORPORATE GOVERNANCE DAN DISCLOSURE DALAM UPAYA MENINGKATKAN USEFULNESS INFORMASI AKUNTANSI BAGI PELAKU PASAR MODAL DI BURSA EFEK INDONESIA
(2017-02-16)
Good Corporate Governance (GCG) is one alternative to eliminate earnings management (as proxy for usefulness of accounting information). The existence of GCG elements is expected to improve the quality of GCG implementation. ...