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BukuAnalisis Perbedaan Kualitas Laba Pada Perusahaan Yang Menerapkan Praktik Konservatisme Tingkat Tinggi Dan Praktik Konservatisme Tingkat Rendah
Bibliografi
Author: BARI, ANTONI MARSANTO ; Wedari, Linda Kusumaning (Advisor)
Topik: Conservatism; Earnings Quality; Accrual
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016    
Jenis: Theses - Undergraduate Thesis
Fulltext: Antoni Marsanto Bari’s Undergraduate Theses.pdf (585.7KB; 28 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6742
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
The purpose of this research is to examine the difference on earnings quality between corporate which implemented high level conservatism and low level conservatism. The measurement of conservatism is by accrual method and the measurement of earnings quality is by accrual quality.Sample used in this research are manufacture companies listed on Bursa Efek Indonesia (Indonesia Stock Exchange) in 2009-2013, the total of the sample used is 175 samples. Test was conducted using mann-whitney u-test methods were processed by SPSS program. The result showed that there is a significant difference between earnings quality on corporate which implemented high level conservatism and low level conservatism
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