Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi

Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi

Debt covenant usually is limited by accounting number and violation of it will cause the firm bear a cost. Such cost can be a penalty, that determined by creditors. The firm violate public debt covenant, so it will downgrade the obligation rating. The high cost of it drive the manager tends to hinde...

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Bibliographic Details
Main Author: Prihat Assih
Format: Article
Language:English
Published: Universitas Sebelas Maret 2017-02-01
Series:Jurnal Akuntansi dan Bisnis
Online Access:https://jab.fe.uns.ac.id/index.php/jab/article/view/14
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spelling doaj-fbda3e814dd04a899e8bd8f0b09b7f422020-11-25T03:12:26ZengUniversitas Sebelas MaretJurnal Akuntansi dan Bisnis1412-08522580-54442017-02-014210.20961/jab.v4i2.1413Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode AkuntansiPrihat AssihDebt covenant usually is limited by accounting number and violation of it will cause the firm bear a cost. Such cost can be a penalty, that determined by creditors. The firm violate public debt covenant, so it will downgrade the obligation rating. The high cost of it drive the manager tends to hinder the violation. Result of many researches show that the firms tend to choose accounting method to increase earning when they near to debt covenant violation.https://jab.fe.uns.ac.id/index.php/jab/article/view/14
collection DOAJ
language English
format Article
sources DOAJ
author Prihat Assih
spellingShingle Prihat Assih
Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi
Jurnal Akuntansi dan Bisnis
author_facet Prihat Assih
author_sort Prihat Assih
title Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi
title_short Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi
title_full Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi
title_fullStr Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi
title_full_unstemmed Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi
title_sort perspektif pelanggaran perjanjian utang: pengujian akrual dan pilihan metode akuntansi
publisher Universitas Sebelas Maret
series Jurnal Akuntansi dan Bisnis
issn 1412-0852
2580-5444
publishDate 2017-02-01
description Debt covenant usually is limited by accounting number and violation of it will cause the firm bear a cost. Such cost can be a penalty, that determined by creditors. The firm violate public debt covenant, so it will downgrade the obligation rating. The high cost of it drive the manager tends to hinder the violation. Result of many researches show that the firms tend to choose accounting method to increase earning when they near to debt covenant violation.
url https://jab.fe.uns.ac.id/index.php/jab/article/view/14
work_keys_str_mv AT prihatassih perspektifpelanggaranperjanjianutangpengujianakrualdanpilihanmetodeakuntansi
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