Browsing LSP-Jurnal Ilmiah Dosen by Author "Nastiti, Ari Sita"
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Audit Quality and Earnings Management In Indonesian Initial Public Offerings
Gumanti, Tatang Ary; Nastiti, Ari Sita; Utami, Elok Sri; Manik, Ester (2019-03-22)This study examines the effect of audit quality on earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Earnings management is measured using current accruals, assuming that the ... -
Implementation of Shariah Accounting Theory in Shariah Value Added: A Theoretical Study
Nastiti, Ari Sita; Wardayati, Siti Maria (2017-01-23)Objective – This article is aimed to give an understanding related to the concept of Shariah Value Added (SVA) according to the ideas of several Shariah accounting researchers. Methodology/Technique – This research is ...