Pengaruh Volatilitas Laba terhadap Manajemen Laba Perbankan Setelah Penerapan PSAK 50/55 (Revisi 2006)

O., Oktavianti (2015) Pengaruh Volatilitas Laba terhadap Manajemen Laba Perbankan Setelah Penerapan PSAK 50/55 (Revisi 2006). Jurnal Akuntansi, 7 (1). pp. 1-11. ISSN 2085-8698

Text 22. Oktavianti_Pengaruh Volatilitas Laba terhadap Manajemen Laba Perbankan Setelah Penerapan PSAK 5055 (Revisi 2006).pdf - Published Version Restricted to Registered users only Download (1MB)

Abstract

This study is aimed to investigate the impact on management discretion in determining the fair value of loans from introduction of new accounting standards, PSAK 50/55 (2006 revisions) in banking industry. Using data from Indonesia’s commercial banks during the 2012 period, which is the effective implementation of the revised 2006 version of PSAK 50 and PSAK 55 for the fair value of loans, the result of the study indicate that earnings volatility have positively influenced of the earnings management in banking industry.

Item Type:	Article
Uncontrolled Keywords:	Earnings Volatility; PSAK 50; Loan loss provisions; PSAK 50; PSAK 55;Banking
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > S-1 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	04 Oct 2017 08:25
Last Modified:	04 Oct 2017 08:25
URI:	http://repository.lppm.maranatha.edu/id/eprint/344

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