This book focuses on how cost accounting helps managers make better decisions, as cost account-ants increasingly are becoming integral members of their company's decision-making teams. In order to emphasize this prominence in decision making, we use the "different costs for different purposes" theme throughout this book. By focusing on basic concepts, analyses, uses, and procedures instead of p…
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Srikant M. Datar, Harvard University, Madhav V. Rajan, Stanford University.
Penelitian ini bertujuan untuk menganalisis seberapa besar komisaris independen, komite audit, kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, dan leverage berpengaruh terhadap manajemen laba pada industri perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2016. Variabel yang digunakan dalam penelitian ini antara lain komisaris independen, komite audit, kepemili…
Penelitian ini bertujuan untuk menganalisis pengaruh komisaris independen, komite audit, kepemilikan institusional, dan dewan direksi terhadap manajemen laba (survei pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015). Variabel dependen yang digunakan dalam penelitian ini adalah manajemen laba. Variabel independen yang digunakan dalam penelitian ini antara lain …
Emphasizing the “different costs for different purposes,” this text focuses on strategy and the decision making process. With a tradition of being the market leading text and professional standard, the new edition has deepened it's strategic focus and emphasis, and invested in market breaking My Accounting Lab tutorial support.