Jurnal Akuntansi Kontemporer
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PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN TANGGUNG JAW AB SOSIAL PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA
Get PDFCorporate social disclosures are needed to communicate social and environmental effects derived from corporate's economic activities to stakeholders, to the interested parties. The degree of disclosure is affected by several factors, internally and or externally. The purpose of this research is focused on internal factors: profit and stock ownership. Profitability and stock ownership are predicted influence the degree of corporate social disclosure in
mining companies. listed at Indonesian S'ock Exchange in 2005-2007, Intention of this research is to know 'whether profitability, institutional ownership and foreign ownership influence to level of corporate social disclosure.
Corporate social disclosure done by companies in several areas of energy, health and safety at work, labor, product ana social activities, This research applies company size as control variable. Nine mining companies selected with purposive sampling technique. Data analyzed llSlng linear regression and showed only profitability variable and foreign o',j/nership influenced corporate social disclosure significantly
PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI
Get PDFoai:ojs.jurnal.wima.ac.id:article/376This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result
in the persistent understatement of cumulative reported earnings and net assets over period of time. In this paper, I empiriCCIlly tests the set of factors purported by Watts (2003a) as determinants of conservatism. This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs
PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN
Get PDFThe purpose of this research is to investigate and give empirical evidence of the effect of earnings quality onfirm value. The proposed hypotheses is earnings quality positively influence value of the firm. To test alternative hypotheses, this research used
manufacturing listed on Jakarta Exchange Stock which issue financial statement. PW]Josive sampling is usedfor data collection with 74 manufacturing sample and observation sum 197. The result indicales that earnings quality influence the value of
the firm. The earnings quality of pro x)' stated by Sloan (1996), Chan et al. (2001) and Warfield et al. (1995) is discretionary accruals
Perspektif Akuntansi atas Aset Pengetahuan (Knowledge Asset)
Get PDFToday’s economies shifted the dynamic business environment into information age where
people interact with knowledge. In this new economy, knowledge management and
intellectual capital are emerging as the primary source of wealth. Some companies in
Europe have already implemented various knowledge measurement techniques and
provide it in particular report called knowledge and intellectual capital report. However
all of those techniques and reports have limitations and many suffer from a lack
practical testing They need to standardize in order to give a better perception for the
participant of the organizations. This paper discusses at the nature knowledge,
propose alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting
ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERI ODE 2005-2007
Get PDFEarnings management is management intervention in .financial statement reporting process, aimed to increase management's wealth personally and/or increase value of the firm. Earnings management is G,/actor that could reduce financial statement credibility, increase bias, and prevent ~takeholders from believing profit values.
Consistent good corporate government iml7lementation is indicated could increasing financial statement quality and reduce earnings management activities. This research pwpose is to find out whether corporate governance mechanisms, consists of institutional ownership, managerial ownership, proportion of independent board of commisioner, board of directo,-, and audit comittee, influence earnings
management. The object of this research is manufacturing companies listed in Indonesian Stock Exchange in 2005-2007. There are ninety six companies selected with purposive sampling techniques and data was analyze