h1

Integritas Laporan Keuangan

June 12, 2010

Ukuran integritas laporan keuangan dengan menggunakan Indeks konservatisme. Variabel ini diukur dengan menggunakan Cskor seperti yang dilakukan Penman dan Zhang (2002)

Penman,Stephen H., dan Xiao-Jun Zhang. 2002.  Accounting Conservatism, the Quality of Earnings, and Stock Returns. Social Science Research Network, (August ): 1-44.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: