Kumar, Abdul Malik (2003) Faktor-faktor yang berpengaruh pada pemilihan metode depresiasi untuk laporan keuangan dan laporan pajak sebelum dan pada saat krisis ekonomi. Jurnal Ekonomi, 7 (2).
Full text not available from this repository.Abstract
The main objective of this research is to know the factors effecting depreciation method choice for financial reporting and tax reporting prior and in economic crisis's. The factors are management compensation program, change return on asset (ROA), firm size, and change leverage ratio. This research used 27 companies manufactured industry that listed in Jakarta Stock Exchange for periods 1995, 1996, and 1997. The data used were primary data and archival data. The statistical method used in this research is chi-square and Fisher-test on the 5% level and degree of freedom 1. Results of the research have shown that any differences between companies' choices straight-line method and company's choices accelerated method for financial reporting prior and in economic crises. Companies proportion that choice straight-line method is greater than companies proportion that choice accelerated method for financial reporting in economic crises. While for tax reporting prior and in economic crises no different between company's choices straight-line method and accelerated method. These results indicated that for financial reporting prior and in economic crises, management tends to choice depreciation method that could up their performances. The management compensation program factor's had effected to choice depreciation method for financial and tax reportings prior economic crises. While ROA change, firm size, leverage ratio change no had effected to choice depreciation method for financial and tax reportings prior economic crises. The management compensation program factor's had effected to choice depreciation method for financial reporting in economic crises. While ROA change, firm size, leverage ratio change no had effected to choice depreciation method for financial reporting in economic crises. The management compensation program and ROA change factors had effected to choice depreciation method for tax reporting in economic crises. While firm size and leverage ratio change no had effected to choices depreciation method for financial reporting in economic crises.
| Item Type: | Article |
|---|---|
| Additional Information: | Nama : Abdul Malik Kumar NIDN : 0716036602 |
| Uncontrolled Keywords: | Depreciation method, financial reporting, tax reporting, economic crisis. |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | tassa Natassa Auditasi |
| Date Deposited: | 10 Feb 2022 02:13 |
| Last Modified: | 10 Feb 2022 02:13 |
| URI: | https://eprints.unmer.ac.id/id/eprint/2137 |
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