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The purpose of this research is to analyze the factors that affect timeliness of financial reporting on property and real estate companies in Indonesia Stock Exchange in 2005-2009. The examined factors of this research are profit (loss) net, liquidity, ownership foreign, reputation of public accountant, and auditor opinion as independent variables while timeliness as dependent variable. The res…
The aim of this siudy is to analyze the differences in standards-based reporting of financial statements,incluiding recognition, measurement, presentation and disclosure before and after the application of SAK ETAP. This study is a case study with Perusahaan Daerah Air Minum (PDAM) Tirta Musi Palembang as the object. The data were collected by conducting a documentation study and interviews wit…
This study aims to examine empirically the influence of foreign ownership, profitability and firm size on tax aggressiveness at mining companies that listed on the Indonesia Stock Exchange (IDX) period 2016-2019. The research method used in this study is multiple regression analysis with the total sample 44 observations. The independent variable in this study is income tax agressiveness that pr…