This research using Benfords Law to detect cosmetic earnings management. Berbagai produk hukum dan regulasi, perangkat pengawasan keuangan dan lembaga penegakan hukum seakan tak berdayamemberantas korupsi. This practice is affected by how human evaluate series of numbers. Selain sebagai forum ilmiah, SNA juga menjadi forum komunikasi dan silaturahmi antara akademisi dan praktisi di bidangakuntansi yang merupakan perwujudan kepedulian akuntan terhadap pembangunan bangsa dan negara Indonesia. Log masuk Ayo Mulai. Email this article Login required. 
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The objective of this sn are detecting the practice of cosmetics earnings management in ASEAN and testing some factors that may have correlation with cosmetics earnings management. Bulletin of the Financial Reporting Council.
SNA MANADO SESI 1
Akuntansi Manajemen dan Keperilakuan3. Australian Kurnal Review, 11 239— Meanwhile, efficient earnings management try to provide more information to the investor about companys future prospects Jiraporn et al. Email this article Login required.
Evidence from the initial adoption of SFAS snx Higher earnings usually will also followed by higher bonus received by management. Holland Village Manado - Newsletter no.
Simposium Nasional Akuntansi
Peran Akuntan dalam Pemberantasan Korupsi Diangkatnya tema tersebut didasari kenyataan semakin parahnya praktiknya korupsi yang dihadapi Bangsa Indonesia. There are 7 variables used in this research, consist of: Individualism Individualism can be defined as a preference for a loosely-knit social framework in which individuals are expected to take care of themselves and their immediate families only Hofstede, Akuntansi Keuangan dan Pasar Modal1.
Journal of Accounting Research 46 3: Schindler and Kirby found that rounded number is easier to remember with jurnzl and second digit as the most important element.
The second part is detecting cosmetic earnings management using Benfords Law, using second digit from earnings numbers.
Economic growth Economic growth creates more investment opportunities for companies and also increase competition Riahi-Belkaouli, This work is licensed under a Mznado Commons Attribution 4. Financial Analysts Journal, 57 520— Journal of Accounting Research Autumn: The study suggests that cosmetic earnings management occurred in various parts of the world but with different tendencies.
There is a negative correlation between economic growth and cosmetic earnings management d.
Simposium Nasional Akuntansi - [PDF Document]
This practice is affected by how human evaluate series of numbers. The objective of this research are detecting the practice of cosmetics earnings.
The first one is descriptive statistic. There is a negative correlation between uncertainty avoidance and cosmetic earnings management c. Bidang KajianBidang Kajian hasil penelitian yang akan dipresentasikan dalam simposium ini meliputi akademisi:. Theory of the Firm: Adoption of International Accounting Standards manaxo Price and return models. Earning Management during import relief investigations.
The research objects were manufacturing companies registered on the Indonesia Stock Exchange BEI for 4 years The third part snaa testing correlation of ranked data using Spearmans correlation test. Advances in Accounting, 24 172— Download for free Report this document. Accounting Review 85 1: Full paper, Poster paper… Documents.
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