Canita Liani
Institut Bisnis dan Informatika Kwik Kian Gie

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Studi Literatur Terpilih Mengenai Perkembangan Teori Akuntansi Cynthia Agatha; Canita Liani; Nathalie -; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.8408

Abstract

This research on the development of accounting theory investigates accounting theories that are widely used by accountants in various parts of the world. Information regarding the development of accounting theory is shown as an important form of financial information that will become the basis for planning and strategic decisions. This review provides a comprehensive study of the accounting theory literature. The review focuses on research on the development of accounting theory from the last 5 years, but due to the limited number of research articles on this topic, we are expanding the scope of the year from 1999-2022. The articles are generally selected from the top accounting journals. This review offers an introduction to the methodology used in this research tradition and draws on the main results from a literature study on accounting theory from various research outcomes. Furthermore, this review describes the study of the development of accounting theory over time and shows the different accounting theories that can be compared. Overall, this review provides in-depth information on the developmental literature on accounting theory to readers wishing to become familiar with this line of empirical accounting research.
Pengaruh Dari Good Corporate Governance Terhadap Nilai Perusahaan Dengan Menggunakan Meta Analisis Cynthia Agatha; Canita Liani; Nathalie Nathalie; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.8407

Abstract

The purpose of this research is to integrate the influence of Good Corporate Governance (GCG) on firm value. Basically, the spirit and spirit of Good Corporate Governance (GCG) is viewed using the perspective of agency theory, intended so that management actions are in harmony with the goals and expectations of creditors and shareholders. This study uses a literature study with a meta-analysis extension that integrates a number of 20 published articles obtained using the PoP (Publish Or Perish) application. The limitation of the search for articles is based on the years 2012-2022, and applies inclusion inclusion criteria and the application of the keywords Good Corporate Governance and corporate value. The result of the integration is the implementation of Good Corporate Governance (GCG) which will assist the company in achieving high value, so that it will provide added value for shareholders in a sustainable manner in the long term.