PENGARUH MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK DIMODERASI OLEH POLITICAL CONNECTION [PDF]
, 2017 The purpose of this research is to examine the influence accrual based earnings managements and real earnings management on tax avoidance and impact political connection between accrual based earnings magament and real earnings management on tax ...
HARTO, Puji +1 more
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DAMPAK MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA UNIVERSITAS DIPONEGORO RIIL TERHADAP KINERJA PASAR [PDF]
, 2011 This research is a replication of the Oktorina’s research (2008), by adding a measurement of earnings management accruals and real earnings management through three activities.
KOYUIMIRSA, Koyuimirsa, RAHARJA, Surya
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Manajemen Laba Akrual dan Riil Sebelum dan Setelah Adopsi Wajib Ifrs di Uni Eropa [PDF]
, 2013 This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption.
Senjani, Y. P. (Yayu)
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Accounting Conservatism and Earnings Management in the Banking Industry [PDF]
, 2010 Executive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings ...
Molenaar, J.A. (John)
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Mechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Eras [PDF]
, 2007 This paper asks two questions. First, has the prevalence of expectations management to meet/beat analyst expectations changed in the aftermath of the 2001-2002 accounting scandals and the passage of the 2002 Sarbanes-Oxley Act (SOX)?
Bartov, Eli, Cohen, Daniel A.
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PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL UNTUK MENILAI PERSISTENSI LABA DAN AKRUAL DENGAN MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) [PDF]
, 2016 The aim of this study is to examine the effect of book-tax differences to accrual and earnings persistence for manufactured companies listed in Bursa Efek Indonesia (BEI) from 2010 to 2013. This research refers to research conducted by Blaylock, et all.,
ARISTIE, Viarin, LAKSITO, Herry
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Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia [PDF]
, 2017 This study investigated whether firm’s business strategy is associated with real and accrual earnings management. It applied by Miles & Snow (1978) business strategy typology and classified business strategy into two dominant and contrast strategy ...
Harindahyani, Senny +2 more
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PENGARUH MANAJEMEN LABA BERBASIS AKRUAL DAN MANIPULASI AKTIVITAS RIIL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) [PDF]
, 2015 This study seeks to examine the accrual-based earnings management and manipulation of real activity on stock returns. The research sample used in this study are manufacturing companies listed on the Stock Exchange during the study period 2011-2013.
PAHLEVI, Rizal Devangga, RATMONO , Dwi
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TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA
Media Riset Akuntansi, Auditing & Informasi, 2018 This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks ...
openaire +2 more sources
Analisis Aktiva Pajak Tangguhan Dan Akrual Sebagai Prediktor Manajemen Laba: Kajian Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bej [PDF]
, 2007 Pernyataan Standar Akuntansi Keuangan (PSAK) No 46 about income tax accounting in Indonesia, allows for management to judge deferred tax assets valuation annually in the financial statements.
Suranggane, Z. (Zulaikha)
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