[PDF] Top 20 Identification of Earnings Management on The Company Listed on The Index LQ 45 in Indonesia Stock Exchange
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Identification of Earnings Management on The Company Listed on The Index LQ 45 in Indonesia Stock Exchange
... Earnings management as an intervention with the specific purpose of external financial reporting process with the purpose to obtain some private gain (Schipper, ...1989). ... Lihat dokumen lengkap
10
THE EFFECT OF EARNINGS MANIPULATION WITH USING M-SCORE ON STOCK RETURN (Empirical Evidence in Indonesia Listed Companies on LQ45 at Indonesia Stock Exchange Period 2009-2011).
... each of which is so constructed that higher values are associated with a greater probability of earnings ...manipulation. The variables consist of: Days Sales in Receivables ... Lihat dokumen lengkap
13
The Effect Of Good Corporate Governance, Growth Opportunities And Sales Growth To Accounting Conservatism (Empirical Study On LQ 45 Companies Listed In Indonesia Stock Exchange)
... that the variable sales growth shows the influence with accounting conservatism and has a positive sign on the ...Based on the theory of signal, with the ... Lihat dokumen lengkap
83
INTRODUCTION THE IMPACT OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION (Empirical study of Merchandising Companies Listed on Indonesia Stock Exchange).
... stated the objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders, and other ... Lihat dokumen lengkap
12
INTRODUCTION THE IMPACT OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION (Empirical study of Merchandising Companies Listed on Indonesia Stock Exchange).
... separation of ownership by principal and control by agent in a company is inclined because agency conflict between principal and agents (Watts and Zimmerman, ...1989). In this such condition, ... Lihat dokumen lengkap
12
The Real Earnings Management Practices (The comparative studies between shariah index (JII) and conventional index (LQ-45) in Indonesian stock exchange during 2004-2010 period)
... 296-306), the motivation of managers perform earnings management are: (1) Bonus Plan (Bonus s ...working in companies with a bonus plan will try to reported earnings in ... Lihat dokumen lengkap
14
INTRODUCTION THE IMPACT OF GENDER ON EARNINGS MANAGEMENT (Empirical study of the Manufacturing Companies listed on Indonesia Stock Exchange during the Period 2000-2010).
... present the financial information of the entity in question as clearly and concisely as possible for both the entity and ...about the financial performance and profitability ... Lihat dokumen lengkap
9
Earnings Management Practices: The Comparative Studies Between Shariah Index (JII) and Conventional Index (LQ-45) In Indonesian Stock Exchange
... Based on the hypothesis testing, it can be concluded that there was no difference value of earnings management in companies listed in the shari`ah ... Lihat dokumen lengkap
11
The Influence of Good Corporate Governance Mechanism on Earnings Management: Empirical Study in Indonesian Stock Exchange Listed Company for Periods of 2006-2010
... (2003), the development of corporate govern- ance issues in Indonesia that was previously only marginal now become a central issue since economic crisis that hit ...to the importance ... Lihat dokumen lengkap
12
The Effect of Tax Planning and Deferred Tax Expense on Earnings Management on Manufacturing Companies Listed In The Indonesia Stock Exchange
... Based on results of hypothesis test show that variable of deferred tax expense have negative and significant effect to earnings ...management. The results of this study ... Lihat dokumen lengkap
8
Cost of Equity Capital and Real Earnings Management on Listed Companies in LQ-45 and Jakarta Islamic Index
... earning management and cost of equity capital is ...prove earnings management will tend to increase the company's cost of equity ...that earnings management has a ... Lihat dokumen lengkap
11
THE INFLUENCE OF EARNINGS MANAGEMENT ON THE COST OF DEBT (AN EMPIRICAL STUDY ON LISTED CONSUMER GOODS COMPANIES IN INDONESIA STOCK EXCHANGE).
... A company needs funds to finance its operations. One of them is by the ...Cost of debt is the rate of return that must be repaid to the company's ...debts. The ... Lihat dokumen lengkap
37
THEORITICAL BACKGROUND AND HYPOTHESIS DEVELOPMENT THE IMPACT OF GENDER ON EARNINGS MANAGEMENT (Empirical study of the Manufacturing Companies listed on Indonesia Stock Exchange during the Period 2000-2010).
... if the higher profit gained by company, the higher tax will company paid to ...manufacturing company conduct income decreasing earnings management through dicretionary ... Lihat dokumen lengkap
20
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE.
... where management parties fail to reach determined profit target, hence management will exploit enabled flexibility by Standard of Financial Accounting in compiling financial statement to ... Lihat dokumen lengkap
21
THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTIC TO AUDIT LAG ON FINANCIAL REPORTING (Empirical study on Company Listed on The Indonesia Stock Exchange Year 2013)
... terms of regulations in Indonesia, since the issuance the Latter of Chairman of the Capital Market Supervisory Agency and Financial Institution number 40/BL/2007 ... Lihat dokumen lengkap
120
ANALYSIS OF FINANCIAL PERFORMANCE ISO 9000 CERTIFIED COMPANY (Empirical Study on the Manufacturing Companies Listed on the Stock Exchange)
... after the company obtained ISO 9000, Sales Growth is only just that the market growth is increased by ...0.13 in the period prior to certification of ISO 9000 to 0.21 in ... Lihat dokumen lengkap
20
INTRODUCTION THE EFFECTS OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Empirical study on the Manufacturing Companies listed on Indonesia Stock Exchange During the Period 2007-2009).
... essence of corporate governance is to increase company performance through monitoring management’s performance and accountability of management to stakeholders based on existing ... Lihat dokumen lengkap
8
Factors That Affect the Financial Performance of the Manufacturing Companies Listed on The Indonesia Stock Exchange
... test the hypothesis (multiple linear regression analysis, test eligibility the model t, test, and analysis of the coefficient of ...Based on the results of ... Lihat dokumen lengkap
8
INTRODUCTION THE ANALYSIS OF RESEARCH AND DEVELOPMENT (R&D) ON COMPANIES’ PERFORMANCE: (Empirical Study of Mining Company Listed on Indonesia Stock Exchange).
... features of the product makes competition more intense. To maintain the viability of the enterprise, companies must strive to win, at least do not defeated in the ... Lihat dokumen lengkap
8
CONCLUSION AND LIMITATION THE IMPACT OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES MANIPULATION (Empirical study of Merchandising Companies Listed on Indonesia Stock Exchange).
... results of this study indicate that the variables of good corporate governance commissioner such as board size, number of meetings of the board commissioner, commissioner ... Lihat dokumen lengkap
36
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