PENGARUH AFILIASI BIG 4, KAP YANG TERDAFTAR DI PCAOB, KEPEMILIKAN MANAJEMEN, DAN JUMLAH KOMITE AUDIT TERHADAP DISCRETIONARY ACCRUALS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2010)

• Main Authors: , Boria Gemala, , Taufikur Rahman, S.E., M.B.A., Akt.
• 格式: Theses and Dissertations NonPeerReviewed
• 出版: [Yogyakarta] : Universitas Gadjah Mada 2012
• 主題: ETD
• 在線閱讀: https://repository.ugm.ac.id/100491/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56966

Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. At the same time, managers could abuse the flexibility that permitted by GAAP by engaging an aggressive and opportunistic reporting of accrual...