The aims of the study is to know the effect of conservatism accounting, corporate social responsibility (CSR) disclosure and tax avoidance on earnings management. In this study variable of conservatism accounting was proxy by accrual. Variable of CSR disclosure was proxy by corporate social...

This study aims to find out the several factors influence the selection of The Companies accounting methods. The results showed: (1) Total assets of the companies, DER and bonus managers simultaneously had a significant influence on the selection of Accounting Methods This was supported by Nagel...

This study aims to find out how the development of financial accounting practices in Indonesia, the development of the accounting profession in Indonesia, and how the future trends of financial accounting practices in Indonesia. The results of the study showed that: (1) Thus far, the development...

The purpose of this study is to obtain empirical evidence about the effect of the level of disclosure of Islamic Social Reporting (ISR) on Company Financial Performance at listed Companies in JII 2010-2017. The sampling technique used in this study was purposive sampling. The analytical tool...

This study aims to analyze the suitability of the implementation of accounting standards for small business (SAK ETAP) and the quality of financial reporting of creative industry companies in Jambi Province. The data of this study is obtained from the questionnaires and interview. The results...

This research was aimed to identify factors affecting disclosure quality of Islamic Social Reporting (ISR) disclosure. ISR is an index that measures the level of social disclosure following the sharia principles conveyed by the company in its annual report. To assess corporate social disclosure...

This research has an aim to empirically prove the influence of a company's broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage on accounting conservatism. The research sample are the manufacturing companies listed on the Indonesia Stock...