Open AccessPERANAN PRINSIP AKUNTANSI BERTERIMA UMUM DALAM KEPATUHAN PEDOMAN GOOD CORPORATE GOVERNANCE
Author(s) -
Widi Hidayat
Publication year - 2008
Language(s) - English
Resource type - Journals
ISSN - 2775-7935
DOI - 10.30996/die.v5i1.23
Subject(s) - accounting , corporate governance , accounting information system , audit , business , materiality (auditing) , corporation , positive accounting , financial accounting , accountability , finance , political science , philosophy , law , aesthetics
Generally accepted accounting principle included doctrin of accounting are materiality, consistency, objectivity, matching, conservation and accounting assumption are economic entity, going concern, monetary unit, historical cost, periodicity, revenue recognition doctrin of accounting and accounting assumption support by good audit system of corporate governance. Regulatory the objective of system audit good corporate governance regulatory is the appreciated of transparancy, accountability. Responsibility of information income statement corporation through the maximalization the value of the firm by shareholder wealth. Keywords :    Generally accepted accounting priciples, doctrin accounting. System audit good corporate governance.