THE IMPLEMENTATION OF PSAK NO.65: A SURVEY TOWARDS FAMILY BUSINESS DOMINATION IN INDONESIA
Abstract
Keywords
References
Allouche, J., Bruno Amann, J. J., & Kurashina, &. T. (2008). The impact of family control on the performance and financial characteristics of family versus nonfamily businesses in Japan: A matched-pair investigation. Family Business Review, vol. XXI(4).
Claessens, S., Djankov, S., Fan, J. & Lang, L. (1999). Disentagling the incentive and entrechment effects of large shareholdings. Journal of Finance, vol 57, 2741-2771.
Claessens, S., Djankov, S., & Lang, L. (1999). The separation of ownership and control in east asian corporations. Journal of financial economics, vol 58, 81-112.
DSAK. (2015), PSAK 65. Jakarta: Ikatan Akuntan Indonesia.
IAI, D (2012).PSAK 4. In Standard Akuntansi Keuangan. Jakarta: Ikatan Akuntan Indonesia.
Ikatan Akuntan Indonesia. (2015). Standar Akuntansi Keuangan. Salemba Empat.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownwership Structure. Journal of Financial Economics, 305-360
Lukviarman, , N. (2004). Ownership structure and firm performance: the case of Indonesia. Thesis of doctoral degree of business administration of Curtin University.
Picker, R., & et.al. (2013).Applying International Financial Reporting Standards 3rd Edition. London: John Wiley & Sons Australia, Ltd.
PwC. (2011).Consolidated Financial Statements : Redefining Control. In Practical Guide to IFRS (pp. 3-4). Australia: Price Waterhouse Coopers.
PwC. (2014, November). Family Business Survey 2014.
Reuschlein, H. G., & Gregory, W. A. (1990).The Law of Agency and Partnership Second Edition. United States of America: West Publishing Co.
Surtikanti & Priyanto, H. (2011). Influence of Negative Goodwill Amortizationand Liquidity of Earnings. Journal of UNIKOM.
Ulupui, I. G., Utama, S., & Karnen, K. A. (2015). Pengaruh Kepemilikan Keluarga, Kedekatan Direksi& Komisaris dengan Pemilik Pengendali Terhadap Kompensasi Direksi & Komisaris Perusahaan di Pasar Modal Indonesia. Jurnal Organisasi dan Managemen, Vol 11, No. 1.
UU PT No. 40. (2007). Otoritas Jasa Keuangan.
DOI: https://doi.org/10.36766/ijag.v1i2.9
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.