Analisis Kebijakan Akuntansi dan Pengaruhnya Terhadap Nilai Perusahaan  

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Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 1 no. 2 (Sep. 2004), page 1-13.
Topik: Akuntansi; accounting policy; increasing home; decreasing income; agency cost; political cost; tax hypothesis
Fulltext: hal 1-13.pdf (180.8KB)

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

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Conflict of interest between economic agents appears when the firm has to choice an accounting policy because there is differential economic result from accounting policy. The best accounting policy chosen can reflect the market value of the firm. Based on tax hypothesis, agency cost and political cost, this study investigates accounting policy. The accounting policy focused on increasing and decreasing income. The manufacture firms listed in BEJ for annual report during 1998 and 1999 as the object of this study. The hypothesis examined by binary logistic regression and General Linear Model ANCOVA. All of proxies in show that increasing accounting policy has a mean least than decreasing income policy. The result of this research is agency cost significantly affected the accounting policy. On the contrary, the political cost and tax hypothesis are not significant. In addition, the increasing and decreasing accounting policy significantly impact to earning price ratio.

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