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Penelitian ini bertujuan untuk mengkaji dasar pertimbangan hakim yang digunakan oleh hakim Pengadilan Negeri Sleman dalam Putusan Pengadilan Negeri Nomor 319/Pid.Sus/2018/PN Smn. Penelitian ini merupakan penilitian hukum yuridis normatif yang bersifat deskriptif dengan sumber data sekunder, metode pengumpulan data yang digunakan adalah studi kepustakaan melalui teknik analisis data berupa …
This research aims to analyze the factors that influence the selection of accounting conservatism. The accounting conservatism can be defined as an act of prudence in the company recognizes revenue and profit due to certain factors. This research uses three factors as variables that alleged could affect the election accounting conservatism on the financial statements are institutional ownership…