Konflik Kepentingan Kepemilikan Manajemen Pada Pemilihan Metode Akuntansi Persediaan  

Oleh:

Widyastuti, Etty

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 1 no. 1 (Mar. 2004), page 1-12.
Topik: Akuntansi; inventory accounting method; conflict of interest; managerial ownership
Fulltext: hal 1-12.pdf (177.1KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

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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