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Konflik Kepentingan Kepemilikan Manajemen pada Pemilihan Metode Akuntansi Persediaan (BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, Vol.1 No.1, Maret 2004)
Bibliografi
Author:
Widyastuti, Etty
Topik:
Inventory accounting method
;
Conflict of interest
;
Managerial ownership
Bahasa:
(ID )
Penerbit:
Fakultas Ekonomi Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2004
Jenis:
Article - diterbitkan di jurnal ilmiah nasional
Fulltext:
Ety W jurnal.pdf
(63.0KB;
115 download
)
Abstract
This paper examines the relation of compesation and both managerial ownership and outside ownership concentration over inventory accounting method choice. This research is examined by Binary Logistic. The result of this study shows that managerial ownership (IOC) makes conflict of interest about choice of inventory accounting method. Management tends to act as an ownership. Management prefers to choose inventory accounting method that increasing income
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