dc.contributor.author | Sidiyanti, Vita | |
dc.date.accessioned | 2016-02-23T02:12:57Z | |
dc.date.available | 2016-02-23T02:12:57Z | |
dc.date.issued | 2016-02-23 | |
dc.identifier.uri | http://repository.unej.ac.id/handle/123456789/73550 | |
dc.description.abstract | This research was intended to analyze diversification conservatism accounting
principle implementation before and after IFRS convergence. The firm that was
examined is banking companies that were listed in Indonesian Stock Exchange
(IDX) with research period in 2010-2013. The research data were tested its
normality by using Kolmogrov smirnov and the hypothesis testing by using
wilcoxon signed rank test. Conservatism accounting principle was measured by
using accrual that was the difference between net income and cash flow. Based on
this researches there is a diversification conservatism accounting principle
implementation before and after IFRS convergence, conservatism accounting
principle implementation before IFRS convergence is higher than after IFRS
convergence. | en_US |
dc.language.iso | id | en_US |
dc.subject | IFRS convergence, conservatism accounting principle implementation, accrual. | en_US |
dc.title | ANALISIS IMPLEMENTASI PRINSIP AKUNTANSI KONSERVATISME SEBELUM DAN SESUDAH KONVERGENSI IFRS (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI) | en_US |
dc.type | Undergraduat Thesis | en_US |