Perbedaan Perilaku Earnings Management Berdasarkan pada Perbedaan Life Cycle dan Ukuran Perusahaan

Perbedaan Perilaku Earnings Management Berdasarkan pada Perbedaan Life Cycle dan Ukuran Perusahaan Sri Hastuti dan Ponty Sya’banto Putra Hutama STIE SBI Yogyakarta ABSTRACT The objective of the study was to examine the difference of earnings management based on the difference of corporate life cycles (growth, mature, and stagnant) and firm…

Kepemilikan Manajerial, Konservatisma Akuntansi, dan Cost of Debt

KEPEMILIKAN MANAJERIAL, KONSERVATISMA AKUNTANSI, DAN COST OF DEBT Muhamad Safiq ABSTRACT This research was aimed to test the influence of managerial ownership to accounting conservatism and the effect to cost of debt. This research used companies’ data which the companies listed on Indonesian Stock Exchange and had debt rate published…

Hubungan antara Kesalahan Prediksi Laba Manajemen dan Akrual dengan Ketidakpastian Lingkungan sebagai Variabel Moderating

HUBUNGAN ANTARA KESALAHAN PREDIKSI LABA MANAJEMEN DAN AKRUAL DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING Ratna Narulitasari (Alumni FE Universitas Sultan Ageng Tirtayasa, Banten) Munawar Muchlish Elvin Bastian (FE Universitas Sultan Ageng Tirtayasa, Banten) ABSTRACT This research aims to test empirically the association between errors in management forecast of subsequent year…

Equity Risk Premium Perusahaan yang Terdaftar di Bursa Efek Indonesia dan Faktor-Faktor yang Mempengaruhinya

EQUITY RISK PREMIUM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Saiful Uvi Elin Erliana (Universitas Bengkulu) ABSTRACT The purpose of this study is to examine the impact of tenure, company’s size, book to market equity, leverage, beta and earnings quality on company’s equity risk premium. Sample…

Pengaruh Kualitas Pelaporan Keuangan terhadap Informasi Asimetri

PENGARUH KUALITAS PELAPORAN KEUANGAN TERHADAP INFORMASI ASIMETRI Oleh Rini Indriani Wahiddatul Khoiriyah ABSTRACT The purpose of this study is to examine the attributes that can representated financial reporting quality and examine the effect of financial reporting quality on economic consequences. The financial reporting quality was measured on the following attributes:…