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Now showing items 1-9 of 9
Sustainability Reporting And Earning Management (Empirical Studies in the companies that participated in the Indonesian Sustainability Reporting Award (ISRA))
(2016-12-17)
This study aimed to examine the effect of the Sustainability reporting on earning management for all of companies
participated in Indonesian Sustainability report Award (ISRA) 2015. Sustainability reporting is a testament ...
Cost of Equity Capital and Real Earnings Management on Listed Companies in LQ-45 and Jakarta Islamic Index
(2016-12-17)
This current issue of the changes in earnings management practice has moved on accrual earnings management to
earnings management based on real activity. Earnings management practices had done by manager makes the ...
The Sharia Banking Performance Based on Islamic Indices in the ASEAN Countries
(2016-10-24)
Islamic banking industry has been growth widely in the last few years related with the growth
in the global economy. On the South East Asian (ASEAN), many countries which hold
Islamic banks such as: Indonesia, Malaysia, ...
Effect of Earnings Management, Intellectual Capital Disclosures, Information Asymmetry and Firm Size To Cost of Equity Capital
(2016-12-17)
Cost of Equity Capital as a proxy of the value of firm based on the assessment of accounting and capital markets. This
assessment is more towards the fair value of the equity, as associate book value, earnings, stock ...
Wages Difference Analysis on Internal Auditors From Gender Perspective
(2010-11-25)
Previous studies show the existence of wage differentials between male and
female auditors. In most cases, female auditors receive lower wage as compared
to male auditors. The main objectives of this study are to identify ...
Earnings Management Practices: The Comparative Studies Between Shariah Index (JII) and Conventional Index (LQ-45) In Indonesian Stock Exchange
(Fakultas Teknik Universitas Muhammadiyah Surakarta, 2011-02-13)
Earnings management is a phenomenon that is difficult to avoid because
the impact of using the accrual basis for preparation of financial
statements. The practice of earnings management can be viewed from
two different ...
Corporate Governance Mechanism and Earning Management With Integrated Model
(2013-10-09)
Previous studies examining earnings management from accruals perspective even though this
model can`t describe the earning management practices completely. It ignored the
relationship between accrual and cash transaction. ...
Implementation of Corporate Governance Mechanism and Earnings Management On Jakarta Islamics Index (JII) and LQ-45 Index
(2014-11-10)
The purpose of this study examines the impact of Corporate Governance mechanism i.e institutional
ownership, managerial ownership, size of board committee, independence of board committee, and
the audit committee to ...
The Real Earnings Management Practices (The comparative studies between shariah index (JII) and conventional index (LQ-45) in Indonesian stock exchange during 2004-2010 period)
(2012-10-18)
Earnings management is a phenomenon that is difficult to avoid because the impact of
using the accrual basis for preparation of financial statements. The previous studies of
earning management focus on accrual-based ...