PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW

PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW

This research is a study of the literature that discusses the measurement of accounting conservatism. Research about accounting conservatism raises several alternative methods that can be used to measure the level of accounting conservatism in a company. With reference to some previous literature it...

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Main Author: Anggita Langgeng
Format: Article
Language:Indonesian
Published: Universitas PGRI Madiun 2012-12-01
Series:Assets: Jurnal Akuntansi dan Pendidikan
Subjects:
accruals
cash flow
accounting conservatism
measurement
Online Access:http://e-journal.unipma.ac.id/index.php/assets/article/view/547
id doaj-3deddf7aae374f05a35780583f8f6398
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spelling doaj-3deddf7aae374f05a35780583f8f63982020-11-24T20:49:46ZindUniversitas PGRI MadiunAssets: Jurnal Akuntansi dan Pendidikan2302-62512477-49952012-12-011110010410.25273/jap.v1i1.547545PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEWAnggita Langgeng0IKIP PGRI MADIUNThis research is a study of the literature that discusses the measurement of accounting conservatism. Research about accounting conservatism raises several alternative methods that can be used to measure the level of accounting conservatism in a company. With reference to some previous literature it can be conclude that conservatism can be measured by several methods, including: 1) the market model of Basu (1997), 2) market to book ratio approach, 3) operating income approach, 4) the accrual of cash flow approach, 5) non-operating accrual approach.http://e-journal.unipma.ac.id/index.php/assets/article/view/547accrualscash flowaccounting conservatismmeasurement
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Anggita Langgeng
spellingShingle Anggita Langgeng
PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
Assets: Jurnal Akuntansi dan Pendidikan
accruals
cash flow
accounting conservatism
measurement
author_facet Anggita Langgeng
author_sort Anggita Langgeng
title PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
title_short PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
title_full PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
title_fullStr PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
title_full_unstemmed PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
title_sort pengukuran konservatisme akuntansi: sebuah literatur review
publisher Universitas PGRI Madiun
series Assets: Jurnal Akuntansi dan Pendidikan
issn 2302-6251
2477-4995
publishDate 2012-12-01
description This research is a study of the literature that discusses the measurement of accounting conservatism. Research about accounting conservatism raises several alternative methods that can be used to measure the level of accounting conservatism in a company. With reference to some previous literature it can be conclude that conservatism can be measured by several methods, including: 1) the market model of Basu (1997), 2) market to book ratio approach, 3) operating income approach, 4) the accrual of cash flow approach, 5) non-operating accrual approach.
topic accruals
cash flow
accounting conservatism
measurement
url http://e-journal.unipma.ac.id/index.php/assets/article/view/547
work_keys_str_mv AT anggitalanggeng pengukurankonservatismeakuntansisebuahliteraturreview
_version_ 1716805785718095872

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