Analisis Perilaku Earning Management : Motivasi Minimalisasi Income Tax SITI MUNFIAH HIDAYATI Universitas Diponegoro Semarang ZULAIKHA Universitas Diponegoro Semarang PENDAHULUAN Earnings atau laba sering digunakan dasar untuk pembuatan keputusan berbagai pihak yang berkepentingan, misalnya digunakan sebagai dasar untuk memberikan bonus kepada manajer, digunakan sebagai dasar untuk menghitung penghasilan kena pajak, dan juga digunakan sebagai kriteria [...]

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Manajemen Laba sebagai Respon Atas Perubahan Tarif Pajak Penghasilan Badan di Indonesia Subagyo Oktavia Universitas Kristen Krida Wacana ABSTRACT This study aims to examine whether companies that earn profits or losses will make earnings management in response to corporate tax rate changes .In addition, this study will also examine whether earnings management is based on [...]

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Peran Asimetri Informasi Dan Peresponan Keinginan Sosial Sebagai Variabel Moderating Hubungan Antara Partisipasi Penganggaran Dan Kinerja Manajer Di Indonesia

  Title : Peran Asimetri Informasi Dan Peresponan Keinginan Sosial Sebagai Variabel Moderating Hubungan Antara Partisipasi Penganggaran Dan Kinerja Manajer Di Indonesia Author : R.A. SUPRIYONO DosenTetap Jurusan Akuntansi Fakultas Ekonomi Universitas Gadjah Mada AKHMAD SYAKHROZA Dosen Tetap Jurusan Akuntansi Fakultas Ekonomi Universitas Indonesia ABSTRACT This study explores the linkages of budgeting participation and manager [...]

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Analisis Pengaruh Lingkungan Strategi, Budaya, dan Perencanaan Strategi terhadap Kinerja Perusahaan Daerah

Analisis Pengaruh Lingkungan Strategi, Budaya, dan Perencanaan Strategi terhadap Kinerja Perusahaan Daerah (Studi Kasus Perusahaan Daerah Air Minum (PDAM) di Sulawesi Selatan) Mediaty Staf Pengajar Fakultas Ekonomi Universitas Hasanuddin ABSTRACTS [Jurnal Akuntansi Sektor Publik (ASP) - SNA 13] The Objectives of this research is to get empirical evidence and clarity on the phenomenon of the [...]

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Cracking the TOEFL iBT with CD, 2012 Edition (College Test Preparation) [Paperback]

Cracking the TOEFL iBT with CD, 2012 Edition (College Test Preparation) [Paperback] List Price: $34.99 Price: $21.71 You Save: $13.28 (38%) (eligible for FREE Super Saver Shipping on orders over $25) Book Description Series: College Test Preparation | Publication Date: May 10, 2011 If it’s on the TOEFL iBT, it’s in this book. Cracking the [...]

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How Today’s Entrepreneurs Use Continuous Innovation to Create Radically Successful Businesses (Hardcover Book)

The Lean Startup: How Today’s Entrepreneurs Use Continuous Innovation to Create Radically Successful Businesses [Hardcover] List Price: $26.00 Price: $15.63 You Save: $10.37 (40%) (eligible for FREE Super Saver Shipping on orders over $25) (ships for FREE with Super Saver Shipping) Book Description Publication Date: September 13, 2011 Most startups fail. But many of those [...]

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