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All Journal Assets: Jurnal Akuntansi dan Pendidikan
Anggita Langgeng
IKIP PGRI MADIUN
Economics, Econometrics & Finance Education Social Sciences

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PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW Anggita Langgeng
Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.41 KB) | DOI: 10.25273/jap.v1i1.547

Abstract

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.
KINERJA SOSIAL DAN KINERJA KEUANGAN PERUSAHAAN (LITERATUR REVIEW) Anggita Langgeng
Assets: Jurnal Akuntansi dan Pendidikan Vol 2, No 1 (2013)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.631 KB) | DOI: 10.25273/jap.v2i1.568

Abstract

This paper discusses the relation of corporate social performance with financial performance. This paper is a literature review of research types. With reference to the stakeholder theory, firm with good social performance is expected to be able to accommodate the interests of the stakeholders, so as to have a good relationship from the external environment. With a good relationship with its stakeholders expect corporate managers are able to manage the company more efficiently, have the convenience of the source of funding, have low business risk and have a good appreciation of the market value. From the study of literature to some previous studies it can be concluded that corporate social performance will have a positive impact on the financial performance of the company.
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