Ditemukan 2 dokumen yang sesuai dengan query
Soliyah Wulandari
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Earnings management using classification shifting is interesting because many previous researches
have shown that analyst and investors pay more attention to core earnings (investors give low weight on
transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require
management subjectivity, thus allowing management to exercise classification shifting using extraordinary
items to increase core earnings. This research aims to detect earnings management through classification
shifting by classifying core expenses as extraordinary items to increase core earnings. Samples ...
"
UIN Syarif Hidayatullah Jakarta, 2013
PDF
Artikel Jurnal Universitas Indonesia Library
Yavida Nurim
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Based on cognitive theory, this study aims to compare between outcome feedback and
explanatory feedback in the acquiring of internal control review task knowledge and
performance. Both of feedbacks serve different review mechanism, so it will influence auditor?s
judgment process. This study uses experimental method, involving undergraduate accounting
students as participants as a proxy for inexperienced auditors. The result implies that training
should enhance the optimum knowledge acquisition because the appropriateness of training
method will encourage optimum auditor?s performance in internal ...
"
Universitas Janabadra, 2015
J-Pdf
Artikel Jurnal Universitas Indonesia Library
