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Now showing items 21-25 of 25
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. ...
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 ...
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 ...
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, ...
Beware of The Existence of a Big Bath With Asset Impairment After Pandemic Covid-19!
(The Indonesian Accounting Review, 2021-01-01)
This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firmyear observations from 33 mining companies listed on the Indonesia Stock
Exchange ...