نتایج جستجو برای: accounting conservatism

تعداد نتایج: 68312  

Journal: :المجلة العلمیة للدراسات التجاریة والبیئیة 2015

Journal: :International Journal of Accounting and Finance Studies 2021

Journal: :Jurnal Lentera Akuntansi Politeknik LP3I Jakarta 2023

<p align="justify">This study aims to determine the effect of accounting conservatism, sales growth, and corporate governance on tax avoidance. Secondary data is sourced from financial statements companies included in Consumer Non-Cyclicals index company Food & Beverage sub-sector listed IDX during 2017-2021 period. The number samples used was 22 as research objects for five years...

Journal: :E-Jurnal Akuntansi 2022

The quality of financial statements can be seen through the characteristics adopted, one which is conservatism. In addition to conservatism, Corporate Social Responsibility (CSR) also a form company's commitment all stakeholders. This study aims examine relationship between conservatism and CSR performance, moderated by concentration ownership macroeconomic conditions. research population busin...

Journal: :JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 2023

This research aims to ascertain how the result of growth opportunities, company size and profitability on accounting conservatism. The object this study is companies included in LQ45 index for years 2019 2021The information used comes from financial statements listed 2019–2021 period Indonesia Stock Exchange. number sampled was 13 with a three-year observation period. total sample purposive sam...

Journal: :JAE (Jurnal Akuntansi dan Ekonomi) 2022

Abstract
 This study aims to examine the effect of managerial ownership, audit committee, profitability and leverage on accounting conservatism. The population in this are manufacturing companies listed Indonesia Stock Exchange during 2015-2019 period. sampling technique used purposive sampling. total data was 494 analytical research is multiple regression analysis. analysis test carried o...

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