PENGARUH PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN

PENGARUH PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN

Abstract. This study aims to determine the effect of voluntary disclosure on the quality of earnings in the mining companies listed on the Indonesia Stock Exchange in the year 2012-2014. Voluntary disclosure is measured using the voluntary disclosure index, while the earnings quality is proxied by E...

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Bibliographic Details
Main Author: Yanick Iglesias
Format: Article
Language:Indonesian
Published: Program Studi Akuntansi 2017-11-01
Series:Jurnal ASET (Akuntansi Riset)
Subjects:
voluntary disclosure
quality of earnings
earning response coefficient
mining company
kualitas laba
pengungkapan sukarela.
Online Access:https://ejournal.upi.edu/index.php/aset/article/view/5262

Internet

https://ejournal.upi.edu/index.php/aset/article/view/5262

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