Kahfi Makarim Muhdiar, . (0011) DAMPAK PENERAPAN PSAK 72 PENGAKUAN PENDAPATAN TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research aims to determine the impact of implementing PSAK 72 on earnings management of telecommunications and property & real estate companies. Statement of Financial Accounting Standards (PSAK) 72 regarding Revenue from Contracts with Customers. This research was conducted on companies in the telecommunications and property & real estate sectors due to the encouragement of large public accounting firms to issue opinions on companies that may be affected by the implementation of PSAK 72. The variables used in this research are PSAK 72 measured using the Springate Model and Earnings Management using the Modified Model Jones. This research analysis uses descriptive analysis techniques with Stata MP 14 and the Wilcoxon test. 67 companies were selected as samples, divided into 17 telecommunications companies and 50 property & real estate companies in 2019-2021. The research results show that the implementation of PSAK 72 does make a significant difference to Earnings Management, and there is a significant difference in the S-score. So that the company is indicated to be unhealthy, management tries to reduce the impact by means of earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112202] [Pembimbing: Ayunita Ajengtiyas] [Penguji 1: Masripah] [Penguji 2: Agus Maulana] |
| Uncontrolled Keywords: | Manajemen Laba, Springate Model, PSAK 72/IFRS 15 |
| Subjects: | L Education > LB Theory and practice of education > LB1501 Primary Education |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Kahfi Makarim |
| Date Deposited: | 14 Mar 2024 03:23 |
| Last Modified: | 14 Mar 2024 03:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28358 |
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