Please use this identifier to cite or link to this item: https://repository.unej.ac.id/xmlui/handle/123456789/104261
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dc.contributor.authorKUSTONO, Alwan Sri
dc.contributor.authorAGUSTINI, Aisa Tri
dc.contributor.authorDERMAWAN, Scherrgyo Agung Rhyo
dc.date.accessioned2021-04-20T04:24:40Z
dc.date.available2021-04-20T04:24:40Z
dc.date.issued2021-01-01
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/104261
dc.description.abstractThis 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 during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small losses. The manager acknowledges the costs of future periods and current period losses when unfortunate unavoidable circumstances in the current period. It will consequently make a profit higher than expected in the next year. In the next period, the company’s performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.en_US
dc.language.isoenen_US
dc.publisherThe Indonesian Accounting Reviewen_US
dc.subjectASSET IMPAIRMENTen_US
dc.subjectA BIG BATH ACCOUNTINGen_US
dc.subjectEARNINGS MANAGEMENTen_US
dc.subjectLOSSen_US
dc.titleBeware of The Existence of a Big Bath With Asset Impairment After Pandemic Covid-19!en_US
dc.typeArticleen_US
dc.identifier.kodeprodiKODEPRODI0810301#Akuntansi
dc.identifier.nidnNIDN0016097203
dc.identifier.nidnNIDN0003088802
dc.identifier.validatorTaufik 6 November
Appears in Collections:LSP-Jurnal Ilmiah Dosen

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