KONSERVATISME AKUNTANSI PDF

This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is a comparative method using paired t test. The sample in this study consists of observational data from a total of companies. The results show that although there is a difference between the conservatism level before and after the convergence period but the difference is not significant 0.

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This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is a comparative method using paired t test. The sample in this study consists of observational data from a total of companies. The results show that although there is a difference between the conservatism level before and after the convergence period but the difference is not significant 0.

This study answers so many assumptions of various business actors on the suspicion that when Indonesia decided to change the direction of GAAP to IFRS the level of conservatism will be much different. The IFRS principle no longer emphasizes conservative accounting, but IFRS emphasizes the principle of prudence which means the corporate management function responsible for preparing the financial statements is carried out with caution.

With the implementation of IFRS, the principle of conservatism does not disappear completely so its still reduce the conflicts of bondholders and shareholders related to dividends.

Skip to main content Skip to main navigation menu Skip to site footer. Abstract This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. Downloads Download data is not yet available. How to Cite. Jurnal Ilmiah Akuntansi dan Bisnis , [S.

ISSN Date accessed: 05 june Vol 13 No 2 This work is licensed under a Creative Commons Attribution 4. Make a Submission. Indexed By. Visitor Statistic. Past Issues Vol. Current Issue.

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Diponegoro Journal of Accounting

Abstrak: Pajak dan Konservatisme Akuntansi. Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia. Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel. Metode pengujian secara regresi diterapkan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia BEI pada tahun Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak. Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.

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Pajak dan Konservatisme Akuntansi

Earnings Response Coefficient is one method that is often used to measure the quality of earnings. The higher the ERC , the earnings quality is getting better. Earnings quality will not mislead users of financial statements information in making decisions. This study uses two factors suspected to affect the quality of earnings that accounting conservatism and good corporate governance because these two factors can be the solution of the conflict in the enterprise agency. In addition, this study also examines the factors affecting the market response to earnings information in addition to the quality of earnings as investors not only need profit information but also other information one of which is the disclosure of Corporate Social Responsibility CSR. This work is licensed under a Creative Commons Attribution 4.

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Kovergensi IFRS dan Tingkat Konservatisme Akuntansi di Indonesia

The study aims to examine the effects of accounting conservatism applied by public companies before the crisis period on firm value in crisis period. Beta, cash holdings, sales growth, and tangibility are used as control variables. The sampling method used is purposive sampling. Total data of this study is companies.

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