Pengaruh Konflik Kepentingan Terhadap Konservatisme Akuntansi Dengan Risiko Litigasi Dan Tipe Strategi Sebagai Variabel Pemoderasi. Febriana Paramita. ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN KONSERVATISME AKUNTANSI. Angga Alfian, Arifin Sabeni. ANALISIS PENERAPAN KONSERVATISME AKUNTANSI DI INDONESIA DALAM PERSPEKTIF POSITIVE ACCOUNTING THEORY.

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PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

The association between conflicts and conservative accounting provides evidence on the role of accounting conservatism in facing conflicts over dividend policy. Procedia Social and Behavioral Sciences, 65, — Journal of Accounting Literature, 34, 17— The Accounting Review, 84 2— Akunttansi sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager.

This research aims to analyze the factors which influence on the selection of accounting conservatism. Konseratisme Accounting Review, 69 1— Keywords tax policy; tax rates; accounting conservatism.

Diponegoro Journal of Accounting

Emerging Markets Review, 15, 1— Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel. Indonesian Journal of Accounting and Fina Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.

Institutional Ownership and Conservatism. The firms with conservative accounting is expected to have lower default risk in that conservatism prevent dividend overpayment which cause the firm’s net asset is not enough to pay at maturity.

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Journal of Corporate Finance, 17 5 Corporate life cycle consists of start up, growth, mature and decline phase. Article Tools Print this article.

This study provides evidence on the role of accounting conservatism in debt contracting. Jurnal Akuntansi Multiparadigma, 7 1 Evidence from Seasoned Equity Offerings. View original from jaki.

Management Science Letters, 4 1 Journal of Business and Policy Research, 5 21— Journal of Accounting and Economics, 31 1—3— Tax and Accounting Conservatism. Indonesian Journal of Accounting and Finance. Siddarta Utama Universitas Indonesia Indonesia. Pajak dan Konservatisme Akuntansi.

The first model result supports the hypothesis that there is positive association between conflicts of bondholders-shareholders and the use of conservative accounting. Financial Reporting Incentives for Conservative Accounting: This work is licensed under CC BY. Abstract The main focus in the financial statements is income information and one of aountansi principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit.

Long-Run Corporate Tax Avoidance.

Conflicts of bondholders-shareholders arise because of default risk in that the firm cannot pay at maturity because of having not enough net assets and this unavailability of enough net assets is caused by dividend overpayment to shareholders.

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And other factors, such as the size of the company, managerial ownership and public ownership has no significant effect for the selection of accounting conservatism.

The Correlation between National Governance and Accounting conservatism: The second hypothesis which investigates the association between bonds rating and the level of conservatism based on theory that the lower the firm’s default risk, the higher the bonds rating.

This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements. For the second model, the result does not support the hypothesis that there is a positive association between the bonds rating and the use of conservative accounting.

This research expected to give an akuuntansi evidence about influence corporate life cycle to accounting conservatism.

Conservatism in Accounting Part i: Empirical Tax Research in Accounting: The Influence of Legal and Political Institutions.

Journal of Accounting and Economics, 56, — An Applied Study konsrrvatisme Egyptian Corporations. User Username Password Remember me. This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism DOI: