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Ditemukan 6 dokumen yang sesuai dengan query

Nurul Mutmainnah

Analisis dampak kualitas komite audit terhadap kualitas laporan keuangan perusahaan dengan kualitas audit sebagai variabel moderasi

" This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable. This research uses three measures for financial reporting quality which are persistency, predictability, and conservatism. The results of this research show that audit committee quality affects financial reporting quality. Audit committee financial literacy significantly increase persistency ... "

Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013

J-Pdf

Artikel Jurnal Universitas Indonesia Library

Sigit Wahyu Kartiko

Perilaku anomali pasar atas akrual konformitas akuntansi-pajak dalam konteks modernisasi sistem perpajakan di indonesia

" This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 ... "

Jakarta: Kementerian Keuangan, 2015

AJ-Pdf

Artikel Jurnal Universitas Indonesia Library

Oktavia

The role of tax environment on the relationship between tax avoidance and earnings quality: evidence from ASEAN country

" This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings persistence depends on the tax environment of a country. This research uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, ... "

[Place of publication not identified]: [Publisher not identified], 2017

MK-Pdf

Artikel Jurnal Universitas Indonesia Library