Implikasi Teori Akuntansi Positif Dan Teori Keagenan Dalam Praktik Manajemen Laba

Suripto, Suripto; Supriyanto, Supriyanto

doi:10.31315/paradigma.v25i2.5325

Cited by 4 publications

(6 citation statements)

References 8 publications

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“…Using an approach derived from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world. Then the results of the empirical research are in the form of statements or propositions which will later become positive accounting theory (Suripto & Supriyanto2, 2021).…”

Section: Resultsmentioning

confidence: 99%

“…This is because the content is in the form of descriptions and predictions regarding the behavior of individuals, both accountants and managers, in choosing accounting methods. According to (Suripto & Supriyanto2, 2021), in terms of accounting theory development, the behavior that is explained and predicted should be the behavior of the accounting entity. This is in line with research results which state that positive accounting theory is more of accounting sociology, because it focuses on human behavior rather than the behavior or measurement of accounting entities.…”

Section: Resultsmentioning

confidence: 99%

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Is Positive accounting theory still relevan?

Zhafir,

Subroto

2024

JABTER

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This research studies the development, research and criticism of Positive Accounting Theory (TAP). This research uses a scoping review approach with five main steps to identify Positive Accounting Theory. total of 11 research articles were collected related to Positive Accounting Theory from 2012-2022 using internet search engines and library research. After going through the stages of literature selection and mapping, there were 3 articles which were explained further. This research uses literature study research, namely using secondary data. Data comes from previous research journals with discussions similar to the theme of this research. Positive accounting theory does not directly determine appropriate accounting policy choices for companies. In this case, choosing accounting policies will be easier if viewed from the management side. Because management has the desire to choose accounting policies for their company, this is also indicated for management to respond to changes that occur in the company environment, such as new accounting standards. Financial accounting standards were originally created by standards boards in each country, as a result, accounting standards between one country and another are very likely to differ. This causes several changes regarding the accounting methods that management can choose. This research concludes that Positive Accounting Theory is still relevant so that it can be used for current and future accounting research practices, although there are several criticisms of Positive Accounting Theory, in terms of methodology, philosophy and economic approach of Positive Accounting Theory. Therefore, future research will contribute to solving the TAP problem.

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Section: Resultsmentioning

confidence: 99%

Section: Resultsmentioning

confidence: 99%

Is Positive accounting theory still relevan?

Zhafir,

Subroto

2024

JABTER

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show abstract

“…Nilai perusahaan adalah nilai jual sebuah perusahaan sebagai bisnis yang sedang berjalan (Sartono, 2008). Selain itu, menurut Gitman et al (2015) nilai perusahaan merupakan nilai lembar saham yang dijual pada pasar modal sebanding dengan nilai yang dimiliki perusahaan.…”

Section: Nilai Perusahaanunclassified

“…Ukuran perusahaan yang diukur dengan Ln total aset menggambarkan besar kecilnya suatu perusahaan dimana perusahaan yang besar akan lebih mudah mendapatkan pinjaman dalam bentuk hutang maupun modal (Sartono, 2008). Perusahaan yang memiliki ukuran besar cenderung tidak menggunakan hutang karena perusahaan dengan ukuran besar telah memiliki total aset yang besar dalam melunasi total hutangnya.…”

Section: Pengaruh Ln Total Aset Terhadap Struktur Modalunclassified

Pengaruh Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Struktur Modal Sebagai Variabel Mediasi

Alamsyah

Akuba

Bimbing

2023

J. Fokus Manaj. Bisnis.

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Firm value is one of the benchmarks for investors before investing. Factors such as company size and capital structure can influence firm value. This study aims to determine the effect of company size using total assets and total sales on firm value with capital structure as an intervening variable in LQ45 companies in Indonesia for the 2016-2020 period. This quantitative research used the path analysis method for data analysis is Smart PLS version 3. The samples in this study were 43 companies registered in LQ45 for 2016-2020. The results show that firm size using total assets has a negative effect on firm value, and firm size using total sales was proven to have a positive effect on firm value. Firm size using total assets is proven to have a negative effect on capital structure, and firm size using total sales proved to have no effect on capital structure. Capital structure has a negative effect on firm value, while capital structure does not mediate the effect of firm size by using total assets and total sales on firm value.

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“…The condition of changes in the age structure in developed countries is almost complete or super-aging, but many occur in developing countries with a faster process (1). The growth of the elderly population between developed and developing countries is experiencing a different trend, where it tends to decrease in developed countries, while in developing countries it has increased so that the world becomes imbalance with an estimated 70% of the elderly population gathered in developing countries (2).…”

Section: Introductionmentioning

confidence: 99%

Causes of Differences in Aging Period Between Provinces in Indonesia: Analysis Using Panel Data and Logistic Regressions

Heryanah¹,

Kadir²

2023

JBK

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Indonesia entered a period of aging population in 2022 with the percentage of the elderly population reaching 7% and an elderly dependency ratio reaching 10%. This aging condition is experienced differently between provinces. Some provinces have entered this period, while others haven't. This study aims to describe the process of population aging at the provincial level as well as examine the causes of differences in population aging periods between provinces in Indonesia. This study uses secondary data from the Central Bureau of Statistics covering 33 provinces in Indonesia in 2010, 2015, and 2020. Aggregate (macro) data were analyzed descriptively using the aging degree index to describe differences in the speed of the population aging process and by statistical inference using binary logistic method and panel data regression to identify causes of variations in population aging period between provinces. Logistic regression results show that provinces with characteristics of many residents migrating out, high population density, many people who already have proper sanitation, high per capita spending, and low unemployment rates, have the opportunity to enter a period of population aging more quickly than provinces without these criteria. Panel data regression results show that the aging population in Indonesia is more dominated by socioeconomic factors than demographic, health, and environmental factors. The results confirm that a holistic development approach must be pursued by the government. More attention should be given to demographic, health, and environmental aspects. Thus, population aging occurs in a quality manner accompanied by the welfare of the elderly population.

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Implikasi Teori Akuntansi Positif Dan Teori Keagenan Dalam Praktik Manajemen Laba

Cited by 4 publications

References 8 publications

Is Positive accounting theory still relevan?

Is Positive accounting theory still relevan?

Pengaruh Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Struktur Modal Sebagai Variabel Mediasi

Causes of Differences in Aging Period Between Provinces in Indonesia: Analysis Using Panel Data and Logistic Regressions

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