Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Simon Hariyanto"'
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 5, Iss 2, Pp 255-273 (2020)
Agency theory arises when the owner (principal) hired management (agent) to provide a service and then delegate decision-making authority to the agent. When management has more company's internal information than the external parties, then there is a
Externí odkaz:
https://doaj.org/article/96ff9efcd9674a4b8ad5c77e359fae10
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 6, Iss 2, Pp 174-202 (2020)
Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses. This study is aimed at identifying and examines the effect of th
Externí odkaz:
https://doaj.org/article/c177dcfa21b9481499c48de76cc66e63
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 9, Iss 1, Pp 21-41 (2020)
The Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while ful
Externí odkaz:
https://doaj.org/article/86c0935e8d0c4069a0da86605f1b8090
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 4, Iss 2, Pp 162-172 (2012)
Dysfunctional audit behavior is a deviant behavior by an auditor which may affect either directly or indirectly the audit quality. One of many ways to improve the audit quality is decreasing the dysfunctional audit behavior. The first step for initia
Externí odkaz:
https://doaj.org/article/aaa74d53a97d4242903add6900b999fd