ANALISIS KONSERVATISMA PENYUSUNAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG LISTING DI BEI 1993-2012
Conservatism is one of the principles that an auditor should have. This study aims to analyze the level of auditor conservatism in Indonesia between 1993 and 2012. Audit failure scandals in the early 2000s led to the Sarbanes- Oxley Act, in which very influential in the accounting world. The Act spu...
Main Authors: | , BAGAS TRILAKSONOAJI, , Prof. Dr. Abdul Halim, M.B.A. |
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Format: | Thesis |
Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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Subjects: |
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