Zobrazeno 1 - 10
of 48
pro vyhledávání: '"Lestari Kurniawati"'
Autor:
Alfin Alifi, Lestari Kurniawati
Publikováno v:
Ilomata International Journal of Tax and Accounting, Vol 5, Iss 1, Pp 128-143 (2023)
Analysis of company performance is one of the considerations for investors in making investment decisions. Several issues related to earnings management arise due to the flexibility in accounting standards application becomes an investor’s special
Externí odkaz:
https://doaj.org/article/583ec4e956af43a184378bcb8868d56b
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 27, Iss 2 (2023)
This study examines the effect of allowance for impairment losses on firm value. Allowance for impairment losses on the company's financial assets in the context of implementing IFRS 9 in the form of PSAK 71 in Indonesia on a forward-looking basis is
Externí odkaz:
https://doaj.org/article/c198340a954e4c9499efbf27fe77f974
Publikováno v:
Journal of Accounting and Investment, Vol 24, Iss 2, Pp 502-518 (2023)
Research aims: This study examines the effect of allowance for impairment losses (CKPN) on value relevance. Design/Methodology/Approach: This research employed quantitative data using secondary data from banking financial reports derived from www.idx
Externí odkaz:
https://doaj.org/article/33a52922f39c4976a4c9d5d3e6409f52
Autor:
Hendrocahyo, Lestari Kurniawati
Publikováno v:
Binus Business Review, Vol 13, Iss 3, Pp 241-258 (2022)
As the only electrical company that sells electric power to society and performs the assignments from the government, the financial performance of PT PLN (Persero) is attracting public attention. Some perspectives worry about PT PLN (Persero)’s fin
Externí odkaz:
https://doaj.org/article/b09c1c33353e49c0a1c40058849dee50
Autor:
Devenni Putri Fau, Lestari Kurniawati
Publikováno v:
Bisnis & Birokrasi: Jurnal Ilmu Administrasi dan Organisasi (International Journal of Administrative Sciences & Organization), Vol 29, Iss 3 (2022)
Externí odkaz:
https://doaj.org/article/aa6088214e8446dcac1c44780552aec9
Autor:
Amrie Firmansyah, Amardianto Arham, Resi Ariyasa Qadri, Puji Wibowo, Ferry Irawan, Nur Aisyah Kustiani, Suparna Wijaya, Arifah Fibri Andriani, Zef Arfiansyah, Lestari Kurniawati, Azas Mabrur, Agung Dinarjito, Rahayu Kusumawati, Moh. Luthfi Mahrus
Publikováno v:
Heliyon, Vol 8, Iss 8, Pp e10155- (2022)
This study aims to obtain empirical evidence of the effect of political connections and investment opportunity sets on tax avoidance. In addition, the use of corporate social responsibility in this study as a moderating variable aims to examine the i
Externí odkaz:
https://doaj.org/article/c67450f6526c43d298ef6da555d0c368
Autor:
Ade Harwoko, Lestari Kurniawati
Publikováno v:
Jurnal Akademi Akuntansi, Vol 5, Iss 1 (2022)
This study aims to determine changes in corporate tax aggressiveness after the application of Statement of Financial Accounting Standards (PSAK) 73. The sample of this research is the financial statements of pharmaceutical industry companies for the
Externí odkaz:
https://doaj.org/article/e8c27495015b48288bbbaa6fbed7b7ff
Publikováno v:
Journal of Economics, Business & Accountancy, Vol 23, Iss 2, Pp 279-292 (2020)
This study's primary objective is to develop shariah governance and maqasid alshariah models in improving the performance of SMEs in Surabaya, Indonesia. The sampling technique used is the purposive sampling method, and the analysis model used is the
Externí odkaz:
https://doaj.org/article/11835aca0a02472494b485893a7b93d0
Publikováno v:
Jurnal Keuangan dan Perbankan, Vol 23, Iss 4, Pp 525-539 (2019)
One of the motives of a business doing cash holdings is the precautionary motive. The company tries to accumulate cash as a precautionary measure to cover unanticipated future necessities. We investigate to determine the factors that can affect compa
Externí odkaz:
https://doaj.org/article/b0cfd612025b4415ab3e6da47c3459b9
Publikováno v:
Jurnal Keuangan dan Perbankan, Vol 13, Iss 1, Pp 106-119 (2017)
This paper examined a comprehensive test of the interdependencies amonginvestment decisions, financing decisions and dividend decisions. Three simultaneous equationmodels were used. By applying Two Stage Least Square (2-SLS) technique to 122 firms li
Externí odkaz:
https://doaj.org/article/1c52a751ae6840a9bd18267da521282b