Putrasemadhi , Ngurah Arya (2004) CREATIVE ACCOUNTING AND THE ACCOUNTING NUMBERS: AN ANALYSIS OF CORPORATE REPORTING NUMBERS IN JAKARTA STOCK EXCHANGE (JSX). MAKSI, 4 . ISSN 1412-6680
in the past few decades there has been a tremendous discussion concerning information disclosed in financial statement prepared in developing countries. However there are only few research explore the likelihood reliability of the accounting numbers of such financial statement. and the possibility of creative accounting on disclosure information of the corporate reporting practices in Indonesia. By analyzing time series of the accounting numbers, before and after the economic crash in 1997. I argue that up to the year of 2000. data that was provided by some companies in the Jakarta Stock Exchange (JSX) were still less reliable. Some listed companies were practicing creative accounting on disclosure information. With regard to the existing ethical standard of accountants and the statutory requirements of corporate reporting practices in the stock exchange, this study suggest there is a need to regulate more to internal auditing function of the firms and to do law enforcement to the accountants.
|Subjects:||H Social Sciences > HF Commerce > HF5601 Accounting|
|Deposited By:||Mr. Sugeng Priyanto|
|Deposited On:||24 Apr 2012 14:57|
|Last Modified:||24 Apr 2012 14:57|
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