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Volume 9 Number 2 Year 2014

5 articles in this issue 

Benny Casanova, Marsellisa Nindito

Influence of Tax-deferred interest earning assets and the ratio of Tax to the Financial Reports on the performance of the manufacturing companies listed on Indonesia Stock Exchange.  The purpose of this research is to provide empirical evidence about... see more

Pags. 80 - 108  

Yoga Anisa Nurhanifah, Tresno Eka Jaya

This research aimed to examine the effect of interperiod tax allocation, investment opportunity set and liquidity on the quality of earnings in companies listed at Indonesia Stock Exchange (BEI) during 2010 – 2012.The data collected in this research inc... see more

Pags. 109 - 133  

M. Maulvi N., M. Yasser Arafat

The purpose is to know financial effectiveness in companies by using cash flow ratios as the tools of measurement. Research method that used is descriptive analysis, with collecting secondary data, searching data through library, cash flow analysis by usi... see more

Pags. 134 - 150  

Ryan Saptono, Etty Gurendrawati

The purpose of this research is to see the influence of managerial ownership, Investment opportunity Set and Debt Covenant on Accounting Conservatism of manufacturing industry in Indonesian Stock Exchange. There are 27 manufacturing companies listed in In... see more

Pags. 151 - 167  

Mutiara Wahyuni, Choirul Anwar

Karya Ilmiah ini bertujuan untuk mengetahui bagaimana tingkat kuantitas angsuran yang menimbulkan insentif dengan tarif yang lebih besar dari penjualan tunai dan sistem penjualan angsuran di perusahaan. Metode yang digunakan dalam penelitian ini adalah an... see more

Pags. 168 - 180