Kualitas Pelaporan Keuangan: Berbagai Faktor Penentu Dan Konsekuensi Ekonomis  

Oleh:

Fanani, Zaenal

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 6 no. 1 (Jun. 2009), page 20-45.
Topik: Financial reporting quality; innate factors; performance; company risk; industry risk; asymmetric information.
Fulltext: AA71_06-01_Zaenal Fanani.pdf (453.97KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The research aimed to discuss the determining factors and the economic consequences of financial reporting quality in Indonesia capital market. Those determining factors are innate, performance, company risk and industry risk. The financial reporting quality was measured on the following attributes: relevance, timeliness, and conservatism, whereas the economic consequence was measured on the asymmetric information.

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laporan keuangan   Ditulis oleh: MARTINA FRANZESKA Pada tanggal: 25-01-2013 23:04 konsekuensi

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