Zobrazeno 1 - 10
of 49
pro vyhledávání: '"Lodovicus Lasdi"'
Publikováno v:
Akrual: Jurnal Akuntansi, Vol 13, Iss 2, Pp 227-239 (2022)
The Industrial Revolution 4.0 is a revolution in technological development, this revolution helps company operational activities to be more efficient in improving company performance. In addition, companies must apply the triple bottom line (3P) prin
Externí odkaz:
https://doaj.org/article/21554a538d6a40958978c2d15dcb7f83
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 5, Iss 2, Pp 188-209 (2020)
The increased need of public accounting service, makes numbers of public accountant firm increasing too. The in-creased numbers of public accountant firm, may result competition between public accountant firms. On the other hand, many choices of publ
Externí odkaz:
https://doaj.org/article/34528c82b25b4afab58b8cd5ccd80e90
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 7, Iss 2, Pp 179-200 (2020)
Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties. There are two strategies of earning management, the first is earning
Externí odkaz:
https://doaj.org/article/4b69707dd3d142138fd37a1a08b52908
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 12, Iss 2, Pp 90-105 (2020)
The results of previous studies regarding the determinants of strategic revelation of differences in segmen earnings growth are still not consistent. This study aims to examine and analyze the factors that are determinants of strategic revelation of
Externí odkaz:
https://doaj.org/article/83b3d1ef35044c938726ebd5e3894173
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 8, Iss 2, Pp 125-135 (2020)
The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company. Real earnings management in this study is divided into three proxies are
Externí odkaz:
https://doaj.org/article/1d7038eef71942b29474218c2f1eadaa
Autor:
Linda Ernawati, Lodovicus Lasdi
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 4, Iss 2, Pp 145-152 (2020)
Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time. Earnings persistence is often used as a consideration of earnings quality because earnings p
Externí odkaz:
https://doaj.org/article/3a858e7126a34173a9cfd4cfcee36158
Autor:
Natalia Kristanti, Lodovicus Lasdi
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 8, Iss 2, Pp 108-115 (2020)
Premature termination on the audit procedures is the action taken by the auditor does not perform or ignore one or several audit procedures are required, but the auditor to document all audit procedures have been completed appropriately. Factors affe
Externí odkaz:
https://doaj.org/article/58777d368ef84554b406e30d5983b51c
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 6, Iss 1, Pp 29-55 (2020)
Investor will submit their investment when rate of return is exceeding required cost of equity. Cost of equity is defined based on various information, one of them is earning information. Earning information with good quality will be more relevant fo
Externí odkaz:
https://doaj.org/article/7240b28e832b498691132c07c84dfc03
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 5, Iss 2, Pp 159-187 (2020)
In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2
Externí odkaz:
https://doaj.org/article/45f3cbd4e4d9482da97ee32e2b6b1d97
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 9, Iss 1, Pp 1-20 (2020)
The objective of this study was to examine whether the effect of the modified audit opinion of loans received by the company's decision and the decision of investment expenditure by the company. Design research is quantitative research with the hypot
Externí odkaz:
https://doaj.org/article/9994097e1261452cad33c56dae2f9609