Faktor-Faktor yang Mempengaruhi Manajemen Laba Perusahaan Publik di Indonesia pada Tahun 2008  

Oleh:

WIDADI, BRIGITTA AZARIA ; NATASYA ; S., Yanuar Nanok

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - non-atma jaya
Dalam koleksi: Journal of Applied Finance and Accounting vol. 3 no. 1 (Nov. 2010), page 60-74.
Topik: Income Smoothing; Size; Accounting Public; Independent Commissionaire; Leverage; Management Ownership; Operating Cash Flow
Fulltext: 163-332-1-SM.pdf (98.25KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA76 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Financial report are one of the measurement for company achievement and income is the easiest and one of the most useful criteria for company performance. One alternative to make financial report look good for investor, usually company use income smoothing for window dressing. Using 219 company in Indonesian stock exchange at 2008, we can assume that size of the company, leverage, accounting public, and operating cash flow are the significant variables to make management create income smoothing. We can concluded, with good control, owners can push management to create financial report more transparent.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali