Accounting Prudence Pada Perusahaan Bernotasi Khusus

Nilam Kelama Odang(1), Maryam Monika Rangkuti(2),


(1) Politeknik Wilmar Bisnis Indonsia
(2) Politeknik Wilmar Bisnis Indonsia
DOI: https://doi.org/10.34007/ebmsj.v3i1.348

Keywords


Accounting Prudence; Covid-19; Special Notation Companies

Full Text:

PDF

References


ACCA. (2014). Prudence and IFRS About ACCA. The Association of Chartered Certified Accountants, 1–6. https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-prudence.pdf

Amin, A., ur Rehman, R., Ali, R., & Mohd Said, R. (2022). Corporate Governance and Capital Structure: Moderating Effect of Gender Diversity. SAGE Open, 12(1). https://doi.org/10.1177/21582440221082110

Baldwin, R. et. al. (2021). Economic Impact of Covid-19. In BSSS Journal of Commerce (Vol. 13, Issue 1). https://doi.org/10.51767/joc1301

Bartik, A. W., Bertrand, M., Cullen, Z., Glaeser, E. L., Luca, M., & Stanton, C. (2020). The impact of COVID-19 on small business outcomes and expectations. Proceedings of the National Academy of Sciences of the United States of America, 117(30), 17656–17666. https://doi.org/10.1073/pnas.2006991117

Fatmariani. (2013). Pengaruh Struktur Kepemilikan, Debt Covenant Dan Growth Opportunities Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, 1, 1–22.

Golubeva, O. (2021). Firms’ performance during the COVID-19 outbreak: international evidence from 13 countries. Corporate Governance (Bingley), 21(6), 1011–1027. https://doi.org/10.1108/CG-09-2020-0405

Hakim, M. Z. (2017). Determinan Konservatisme Akuntansi Pada Industri Dasar Dan Kimia Periode 2012 - 2014. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 1(1), 111. https://doi.org/10.31000/competitive.v1i1.110

Ikatan Akuntan Indonesia. (2022). No Title. In Standar Akuntansi Keuangan.

Kraus, S., Clauss, T., Breier, M., Gast, J., Zardini, A., & Tiberius, V. (2020). The economics of COVID-19: initial empirical evidence on how family firms in five European countries cope with the corona crisis. International Journal of Entrepreneurial Behaviour and Research, 26(5), 1067–1092. https://doi.org/10.1108/IJEBR-04-2020-0214

Liu, J., & Ohlson, J. A. (2000). The Feltham-Ohlson (1995) model: empirical implications. Journal of Accounting, Auditing & Finance, 15(3), 321–331.

Mayangsari, S. dan W. (2002). Konservatisme Akuntansi, Value Relevance dan Discretionary Accruals: Implikasi Empiris Model Feltham Ohlson (1996). Simposium Nasional Akuntansi IV, 685–708.

Ratnasari, D. (2020). Pengaruh Insentif Pajak, Growth Opportunities, dan Leverage Terhadap Accountingprudance (Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di BEI Periode 2014-2018). Epub-Imandiri.Id- Sekolah Tinggi Ilmu Ekonomi STAN- Indonesia Mandiri.

Saputra, A. A. D. (2018). Pengaruh Debt Covenant, Growth Opportunities, Political Cost, Bonus Plan, dan Profitabilitas Terhadap Konservatisme Akuntansi. In Universitas Islam Negeri Syarif Hidayatullah Jakarta.

Savitri, E. (2016). Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris dan Faktor-Faktor yang Mempengaruhinya. In Pustaka Sahila Yogyakarta (Vol. 1).

Sugiyarti, L., & Rina, S. (2020). Pengaruh Insentif Pajak, Financial Distress, Earning Pressure Terhadap Konservatisme Akuntansi. Jurnal Litbang Sukowati : Media Penelitian Dan Pengembangan, 4(1), 10. https://doi.org/10.32630/sukowati.v4i1.148

Watts, R. L. (2003). Modern Electrochemistry: An introduction to an interdisciplinary area. Accounting Horizons: September 2003, 17(3), 207–221.




DOI: https://doi.org/10.34007/ebmsj.v3i1.348

Article Metrics

Abstract view : 276 times
PDF - 180 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Economics, Business and Management Science Journal

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Economics, Business and Management Science Journal

Publisher: Mahesa Research Center

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International Public License