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Now showing items 41-50 of 51
Corporate Governance Mechanism as Income Smoothing Suppressor
(Accounting, 2021-01-01)
Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This
study aims to determine the motives for income-shifting management. Based on agency theory, this
study tested three ...
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Sebagai Variabel Intervening
(e-Journal Ekonomi Bisnis dan Akuntansi, 2018-05-30)
Penelitian ini bertujuan menunjukkan hubungan kausal partisipasi dengan komitmen dan motivasi bagi kinerja mangerial.
Partial Least Square (PLS) digunakan dengan purposive sampling untuk menjelaskan hubungan kausal dan ...
Anteseden Keahlian Operator Sistem Pengelolaan Aset Desa di Kabupaten Situbondo
(EL MUHASABA: Jurnal Akuntansi, 2021-01-01)
Sistem Pengelolaan Aset Desa (SIPADES) is a village asset administration recording
application. This application provides orderly administrative facilities for the village so that
the risk of losing assets can be reduced. ...
The Theoretical Construction of Income Smoothing Measurement
(Journal of Economics, Business and Accountancy, 2011-04-02)
The income smoothing is a dimension of the accounts manipulation theme that has been attracting a great attention in the accounting literature. A goal of manipulation widely ascribed to managers is the desire to smooth. ...
Perataan Penghasilan dan Akuntansi Manajemen
(Jurnal Ekonomi Akuntansi dan Manajemen (JEAM), 2011-09-01)
Akuntansi manajemen menyediakan informasi berkaitan dengan perencanaan internal dan aktivitas pengendalian yang tidak dibatasi oleh kebutuhan pelaporan eksternal. Riset-riset yang dikembangkan utamanya mengarah pada teknik ...
Motive Behind Earnings Management Practices in Public Property and Real Estate Companies
(AKRUAL: Jurnal Akuntansi, 2020-10-01)
This study examined the antecedents and consequence variables of earnings management. This
study explained the motive of earnings management practices by public property and real estate
companies in Indonesia: opportunistic ...
Manajemen Laba dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum dan Sesudah Merger dan Akuisisi di Indonesia
(Jurnal Manajemen Teori dan Terapan, 2012-12-01)
The study examine the earnings management practice in aquirer companies before and after
mergers and acquisitions. It also show the difference financial performance. The purpose of this
study was to prove the existence ...
The Effect of Earnings Volatility and Income Smoothing on Firm Values before and after Application of Fair Value in Agriculture Companies in ASEAN
(International Journal of Science and Research (IJSR), 2020-05-02)
Company value illustrates the company's ability to manage the resources owned by the company. High company value is the desire of company owners, because, with the high company value, the prosperity of shareholders is also ...
Pengaruh Kompetensi Audit, Kompleksitas Tugas dan Locus of Control terhadap Audit Judgment
(Jurnal Ilmu Sosial dan Humaniora, 2019-05-01)
Auditor merupakan salah satu profesi yang tugasnya adalah untuk mengungkapkan
keakuratan dari informasi yang terdapat dalam laporan keuangan perusahaan. Audit
judgment memberikan pengaruh yang sangat signifikan terhadap ...
Earnings Management in the Public Banks
(Scholars Journal of Economics, Business and Management, 2021-02-11)
Earnings management is the company’s potential or management behavior to gain profits by managing earnings
according to their wishes. This study examines the effect of the board of commissioners size, independent
commissioners, ...