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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Autor principal:	Anggita Langgeng
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2012
Materias:	accruals cash flow accounting conservatism measurement Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/3deddf7aae374f05a35780583f8f6398
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spelling	oai:doaj.org-article:3deddf7aae374f05a35780583f8f63982021-12-02T08:56:51ZPENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW2302-62512477-499510.25273/jap.v1i1.547https://doaj.org/article/3deddf7aae374f05a35780583f8f63982012-12-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/547https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995This 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.Anggita LanggengUniversitas PGRI Madiunarticleaccrualscash flowaccounting conservatismmeasurementEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 1, Iss 1, Pp 100-104 (2012)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	accruals cash flow accounting conservatism measurement Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	accruals cash flow accounting conservatism measurement Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Anggita Langgeng PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
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.
format	article
author	Anggita Langgeng
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
publishDate	2012
url	https://doaj.org/article/3deddf7aae374f05a35780583f8f6398
work_keys_str_mv	AT anggitalanggeng pengukurankonservatismeakuntansisebuahliteraturreview
_version_	1718398296456691712

PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW

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