Dilihat dari konsepsi pembangunan wilayah ini termasuk kedalam kawasan industri. Dilihat dari segi sosial ekonomi, sebagian besar Gampong masuk dalam peta Inpres Desa Tertinggal. Tingkat pendidikan SMU menunjukkan angka yang palingbesar yaitu orang. Pada dasarnyapendapatan Daerah naik cukup tinggi.
The results indicate that operating cash flow risk measure beta is significantly relate to market risk, while the others, earnings beta and fund flow beta, do not possess relate with market risk.
Adjusting with the issue of a thin trading bias in beta measurement, this study adjusted all the betas using Vasicek Bayesian Method. The results are still consistent.
The implication of the result is to prove that accounting beta, especially cash flow beta, can be a surrogate to market beta or market risk. While the IAI stresses the importance of accrual earnings, it nevertheless, adopts the view that cash flows is basic to assessment performance of the firm in generating cash and cash equivalent IAI,statement of financial accounting standard No.
Jurnal Bisnis dan Ekonomi — Vol.
The idea that earnings is a surrogate for future cash flows is consistent with the evidence that conclusively supports the relation between earnings and security prices Lev and Ohlson, Ball and Brown investigated the usefulness of earnings in assessing security risk.
Research then tested the association between the market based beta and an accounting beta.
The result is accounting beta significantly associated with market beta as proxy security risk. Questions are also raised about the motivation behind the selection of accounting procedures, from within those generally accepted, by managers of firms with earnings based compensation plans.
The big bath phenomenon is consistent with the bonus formula. If earnings are below the target, any attempt to increase earnings above the target by shifting earnings forward in time involves the permanent loss of some of the bonus. A number of researchers, therefore, have suggested a fundamental change in financial reporting toward more emphasis on cash flow based measures.
Cash flow reporting system properly captures the inflation impact given that an appropriate time value rate is applied to discount periodic cash flow. Lawson uses the tax neutrality principle to argue that a cash flow based tax system could have lessened the impact of the financial crisis in Britain.
This argument have supported with Lawson Early empirical work that tried to assess the relative information content of earnings and cash flows employed cash flow proxies by adjusting earnings for some accruals. In particular, the funds flow variables often tested were either earnings plus depreciation or earnings plus depreciation and deferred taxes.
Ball and Brown evaluation of accounting income numbers requires agreement as to what real word outcome constitutes an appropriate test of usefulness. Both the content and the timing of existing annual net income numbers will be evaluated since usefulness could be impaired by deficiencies in either.
The results demonstrate that the information contained in the annual income number is useful in that it is related to stock prices. The empirical work to evaluation relation between accounting information and stock prices are Patell and KaplanBaran et al. With the exception of Baran et al.
Further, because of the dissimilarity in their characteristics, it has been hypothesized that cash flows have potential information not captured by either earnings or funds flows.
Recent stock return association studies by RayburnWilson andand Bowen et al. These studies have generally concluded that earnings provide information that is not contained in cash flows alone. Consistent with the early work, however, the recent research fails to find evidence that funds flows have incremental information relative to earnings.Pengertian hukum pidana dibedakan dalam dua arti yaitu hukum pidana materil yang menunjuk pada perbuatan pidana yang oleh sebab perbuatan pidana itu mempunyai dua bagian yaitu bagian objektif dan bagian subjektif.
Lihat IGM Nurdjana, Sistem Hukum Pidana Dan Bahaya Laten Korupsi: Perspektif Tegaknya Keadilan Melawan Mafia Hukum, cet.
ke-1 (Yogyakarta: Pustaka Pelajar, ), hlm.
tika uci, Uniks, PENDIDIKAN Department, Faculty Member. Studies Pemerintah Daerah, Tata Ruang, and Kebijakan Publik.
Yang pertama berkaitan dengan prinsip taat hukum (rule of the law): apakah dasar hukum yang melandasi sebuah tindakan atau kebijakan sudah sah? Dalam konteks kiprah Perum Perumnas misalnya harus dipertanyakan, apakah dasar implementasi kebijakan pembangunan RSS atau penaikan harga jual sah secara hukum?
Tesis Magister Hukum: Penegakan Hukum Dalam Pilkada (Suatu Kajian Terhadap Tindak Pidana Korupsi Dalam Pilkada Langsung) Tahun adalah tahun yang merupakan awal dimulainya Pemilihan Kepala Daerah (Pilkada) langsung di kurang lebih daerah di seluruh Indonesia, seperti tahun yang telah mengukir prestasi .
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