![]() The sampling technique used by the researcher is a purposive sampling technique to take samples with certain considerations. The data obtained in the form of primary data obtained through direct observation and interviews with research informants, as well as secondary data obtained through books, journals and documents related to the research topic. The research method used in this research is a descriptive qualitative research method. The purpose of this research is to find out how the tourism industry can help empower local communities in Pujon Kidul Malang and to find out the socio-economic conditions of the community from before and after the development of the tourism sector. In recent years, the tourism sector has been increasingly developed by various regions in Indonesia, especially in rural areas, one of which is the Pujon Kidul, Malang. JEL Classifications: G12, G14, and M41.The tourism sector is one of the most crucial categories that can support the community's economy and also support the country. The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals. Financial Accounting Theory (5th Edition). Journal of Financial and Economics, 3, 305-360. Theory of The Firm: Manajerial Behaviour, Agency Cost, and Ownership Structure. Earnings Management and Value Relevamce during the Mandatory Transition from Local GAAPs to IFRS in Europe. Surabaya: Pusat Penerbitan dan Percetakan UNAIR (AUP).Ĭapkun, Vedran, Anne Cazavan_Jeny, Thomas Jeanjean, dan Lawrence A. Buku Ajar Metodologi Penelitian Kuantitatif. The highest level of earnings management implementation exists in countries with weaker legal institutions and higher levels of pre-transition earnings management, which are partially and fully associated with market value and returns, which means that earnings management practices continue to be carried out because market demands for high rates of return on investment.Īnshori, Muslich dan Sri Iswati. This is caused by the same earnings management pattern. The results of data analysis found that there were no significant differences. The data analysis technique used in this study is the two different test average with the t-test (independent sample t-test). This study aims to map earnings management practices in Indonesia after convergent Financial Accounting Standards on IFRS. Industrial Revolution, Convergence, Managerial Discretion, Earnings Management Abstractįinancial reporting in Indonesia is based on accrual-based Financial Accounting Standards (SAK), where according to Watts and Zimmerman (1986) accounting recorded on an accrual basis is subject to managerial discretion, due to the flexibility given by the General Accepting Accounting Principle (GAAP), which gives managers encouragement to modify financial statements (earnings management). ![]()
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