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Pengaruh Konflik Kepentingan Terhadap Konservatisme Akuntansi Dengan Risiko Litigasi Dan Tipe Strategi Sebagai Variabel Pemoderasi. Febriana Paramita. ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN KONSERVATISME AKUNTANSI. Angga Alfian, Arifin Sabeni. ANALISIS PENERAPAN KONSERVATISME AKUNTANSI DI INDONESIA DALAM PERSPEKTIF POSITIVE ACCOUNTING THEORY.

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Diponegoro Journal of Accounting

Email this article Login required. Institutional Monitoring and Earnings Quality in Malaysia. User Username Password Remember me. Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.

Empirical Tax Research in Accounting: User Username Password Remember me. Jurnal Akuntansi Multiparadigma, 7 1 Journal of Accounting and Economics, 53 1—298— Journal of International Accounting, Auditing and Taxation, 21 11— Indonesian Journal of Accounting and Finance. And other factors, such as the size of the company, managerial ownership and public ownership has no significant effect for the selection of accounting conservatism.

Procedia Social and Behavioral Sciences, This research analyzes influence of corporate life cycle to accounting conservatism. This work is licensed under CC BY.

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Keywords tax policy; tax rates; accounting conservatism. The result of this research shows that corporates sample on mature phase did accounting conservatism in order to stay on that phase and never fell down on decline phase.

PAJAK DAN KONSERVATISME AKUNTANSI | Rusydi | Jurnal Akuntansi Multiparadigma

This study is a descriptive quantitative research model by using multiple regression analysis. Financial Reporting Incentives for Conservative Accounting: Management Science Letters, 4 1 Institutional Ownership and Conservatism. Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. User Username Password Remember me. Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel.

Keywords Accounting conservatism, financial statements, income information. This research aims to analyze the factors konzervatisme influence on the selection of accounting conservatism.

An Applied Study on Egyptian Corporations. Journal of Business and Policy Research, 5 21— Tax and Accounting Conservatism.

The first model akjntansi supports the hypothesis that there is positive association between conflicts of bondholders-shareholders and the use of conservative accounting. Accounting Horizons, 17 3— Evidence from the Tax Reform Act.

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Download full text Bahasa Indonesia, 26 pages. Book Tax Differences dan Kualitas Laba.

Keywords corporate life cycle; accounting conservatism; growth phase; mature phase. The conservative accounting affects earnings in that it leads to conservative earnings and reduces the possibility of earnings management by the firm. Journal of Education and Research in Accounting, 7 3— The research sample is a manufacturing company which is listed on the Indonesia stock exchange BEI in This research expected to give an empirical evidence about influence corporate life cycle to accounting conservatism DOI: The alternative solution to prevent dividend overpayment is to consistently use the conservative accounting.

Siddarta Utama Universitas Indonesia Indonesia. The Accounting Review, 83 161—