PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, KUALITAS AUDIT, KOMITE AUDIT, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2013-2015) [PDF]
, 2017 The purpose of this research is to analyze the impact of managerial ownership, size corporation, auditor quality, audit committe and leverage towards earning management. The independent variables in this research are the structure of managerial ownership,
DIMARA, Rexy Joseph S +1 more
core
EARNINGS QUALITY: PRAKTIK DAN TELAAH KASUS GARUDA INDONESIA
Profit: Jurnal Administrasi Bisnis, 2021 Earnings are the critical indicators of a company's financial performance. Investors' investment decisions can be taken, predicting the company's future growth, and even earnings can determine the unsteady in an institution's stock price. Earning quality
Rachma Bhakti Utami +1 more
doaj +1 more source
PENGARUH ARUS KAS BEBAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) [PDF]
, 2016 This study aims to obtain empirical evidence and to analyze the effect of free cash flow and audit quality on probability of earning management. The population in this study was manufacture companies listed on the Indonesia Stock Exchange in 2012 to ...
HARYANTO , Haryanto +1 more
core
The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [PDF]
مطالعات تجربی حسابداری مالی, 2019 The emergence of an accrual basis in the preparation of financial statements and the measurement of Accounting Earnings has led to the creation of quantitative, empirical and substantive research into the Earning Quality.
sobhan zafari +2 more
doaj +1 more source
Mekanisme Corporate Governance dan Kualitas Laba [PDF]
, 2010 This research tried to examine the influence of corporate governancemechanism, namely institutional ownership, managerial ownership, composition ofboard of commissioner and audit committee to earning quality.
Indrawati, N. (Novita) +1 more
core
Analisis Komparasi Kualitas Laba Se Belum dan Sesudah Penerapan Standar Pelaporan Keuangan Internasional (Ifrs) pada Perusahaan Manufaktur yang Terdaftar di Bei [PDF]
, 2015 This research is to give empiris about comparation analyze of earnings quality before and after adoption of the international financial reporting standart.
Lukman, A. A. (Al) +2 more
core
RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA
El Muhasaba: Jurnal Akuntansi, 2013 Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable.
Ulfi Kartika Oktaviana
doaj +1 more source
Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [PDF]
مجله دانش حسابداری, 2011 Decision making in the economic affairs needs information. The shortage of information causes the ambiguity of the decision making process. The financials provide some of the needed information of this process.
Mehdi Sadidi, Ali Saghafi, Shahin Ahmadi
doaj +1 more source
The Impact of Earnings Management on the Predictive Ability of Accruals in Listed Companies in Tehran Stock Exchange (Implications for Earnings Quality) [PDF]
مجله دانش حسابداری, 2013 One of the objectives of business entity' financial reporting is rendering useful information for making commercial and economic decisions. That information is useful for commercial and economic decisions that could be able to predict amount, timing, and
doaj +1 more source
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2008-2011) [PDF]
, 2013 The purpose of this research is to analyze the impact of corporate governance mechanism towards earning management. The independent variables in this research, which represent the corporate governance mechanism are independent commissionaire, audit ...
ANGGANA, Gea Rafdan, PRASTIWI, Andri
core