Results 11 to 20 of about 1,507,106 (306)

ANALISIS RASIO SOLVABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI JII70

open access: yesFinansia, 2023
The increase in company debt will be inversely proportional to the increase in profits, the higher the company's debt, the lower the profit obtained, but the increase in debt is precisely in line with the increase in profits.
Iva Faizah, Muhammad Tahir
doaj   +1 more source

Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara

open access: yesDisclosure, 2021
The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance ...
Zahrah Indah Ferina   +2 more
doaj   +1 more source

External auditing role and responsibility in detection and prevention enterprise financial statements frauds [PDF]

open access: yesEkonomski Pogledi, 2016
Reliable, relevant and objective enterprise's financial statements are the most important sources of key information for many internal and external users.
Dimitrijević Dragomir
doaj   +1 more source

An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees

open access: yesDiscrete Dynamics in Nature and Society, 2022
As the investing enterprise brings the invested enterprise into the consolidation scope, the number of the items in the consolidated financial statements is enlarged relative to the parent company’s financial statements, which is called the amplification
Ximing Zhan, Mengying Zhao, Lijuan Yan
doaj   +1 more source

The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

open access: yesJournal of Accounting and Investment, 2019
This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia   +2 more
doaj   +1 more source

Pengaruh Kemandirian Keuangan Daerah, Diferensiasi Fungsional Dan Spesialisasi Fungsional Terhadap Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2016
The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government .
Suparno Suparno, Riska Nanda
doaj   +1 more source

SEC filings, regulatory deadlines, and capital market consequences [PDF]

open access: yes, 2017
SYNOPSIS: Timely disclosure of financial statement information is a critical requirement for firms and wellfunctioning capital markets. Yet, every quarter or year, a non-trivial number of firms are late in filing their financial statements.
Bartov, E, Konchitchki, Y
core   +1 more source

Influences on Frequency of Preparation of Financial Statements Among SMEs

open access: yesJournal of Innovation Management, 2013
This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs.  Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial ...
Howard Van Auken
doaj   +1 more source

INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI

open access: yesEl Muhasaba: Jurnal Akuntansi, 2012
Internet as a medium for reporting financial information (Case Study In The LQ-45 in IDX) is the result of research that explore the internet media in the development of accounting information systems. So some of the problems that arise are: (1) Does the
Sri Andriani
doaj   +1 more source

Company financial health: Financial statement users’ and compilers’ perceptions

open access: yesJournal of Economic and Financial Sciences, 2014
Some prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregularities in
Elda du Toit, Frans Vermaak
doaj   +1 more source

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