Contemporary research in accounting : an Indonesian context /

Contemporary research in accounting : an Indonesian context /

"This book, "Contemporary Research in Accounting: An Indonesian Context," will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant-Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business Sc...

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Bibliographic Details
Other Authors: Yulianita Gitaharie, Beta (Editor), Kartika Dewi, Miranti (Editor), Handayani, Dwini (Editor)
Format: Electronic eBook
Language:English
Published: Hauppauge : Nova Science Publishers, 2020.
Series:Business, Technology and Finance Ser.
Subjects:
Accounting > Research > Indonesia.
Online Access:CONNECT
Table of Contents:
  • Intro
  • Contents
  • Preface
  • Section 1. Financial and Management Accounting
  • Chapter 1
  • Descriptive Analysis of the Impact of Thin Capitalization Regulation in Indonesia
  • Abstract
  • Introduction
  • Theoretical Review
  • Research Methods and Data Collection
  • Results
  • Estimate the Impact of the Implementation of PMK-169 on the Calculation of Corporate Income Tax of Companies Listed on the BEI with DER Exceeding 4: 1
  • Impact Analysis of Interest Expenses and Cost of Debt Due to Implementation of PMK-169
  • Impact Analysis of PMK-169 before and after Implementation to ETR
  • Analysis of the Impact of the Implementation of PMK-169 on Corporate Cash Flow
  • Impact Analysis of the Implementation of PMK-169 on Company Profitability Level
  • Impact Analysis of ROA Rate after the Implementation of PMK-169
  • Impact Analysis of the Implementation of PMK- 169 on the ROE Rate
  • Impact Analysis of NPM Level Due to Implementation of PMK-169
  • Strategic Steps Companies Can Take In Managing the Impacts of PMK-169 Implementation
  • Issuing New Stocks
  • Debt to Equity Swap
  • Fixed Assets Revaluation
  • Debt Payment
  • Conclusion
  • Suggestion
  • References
  • Chapter 2
  • Risk Assessment of Permit and Non-Permit Services Provided by Jakarta Investment and One Stop Integrated Service Department
  • Abstract
  • Introduction
  • Literature Review
  • Research Methodology
  • Research Findings
  • Conclusion
  • References
  • Chapter 3
  • Analysis of the Effect of Applying Principle of Accountability and Transparency on the Level of Public Trust in BPJS Ketenagakerjaan
  • Abstract
  • Introduction
  • Literature Review
  • The Understanding of Good Governance
  • Previous Research
  • Hypothesis
  • Research Methodology
  • Population and Sample
  • Variable Measurement
  • Hypothesis Testing
  • Method
  • Results
  • Hypothesis Test Results
  • Discussion
  • Conclusion
  • Implications
  • Research Limitations
  • Suggestion for Further Research
  • References
  • Chapter 4
  • Analysis and Design of an Information System for Implementation of Budget Management at LAN Jakarta
  • Abstract
  • Introduction
  • Literature Review
  • Research Methodology
  • Research Findings and Discussion
  • Conclusion
  • References
  • Chapter 5
  • Choosing A Functional Currency: Case Study of PTX and Its Subsidiaries
  • Abstract
  • Introduction
  • Literature Review and Hypothesis Development
  • Translation and FX Risk
  • Review of FX Exposure
  • Positive Accounting Theory
  • Signaling Theory
  • Review of PSAK 10 (2014)
  • Research Method
  • Indicator Analysis -before Changing Functional Currency
  • Indicator Analysis-after Changing Functional Currency
  • Assessing the Effects of Changing the Functional Currency
  • Discussion
  • Forex Analysis
  • Risk Management of FX
  • Conclusion
  • References
  • Section 2. Auditing and Taxation
  • Chapter 6
  • Analysis of Tax Planning in the Implementation of a Tax Amnesty Program for Taxpayers Who Own Assets through an Offshore SPV
  • Abstract

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