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

Oktavianti, Oktavianti (2015) Pengaruh Volatilitas Laba terhadap Manajemen Laba Perbankan Setelah Penerapan PSAK 50/55 (Revisi 2006). Jurnal Akuntansi, 7 (1). pp. 77-88. ISSN 2085-8698

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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
Depositing User: Perpustakaan Maranatha
Date Deposited: 09 Sep 2016 02:32
Last Modified: 09 Sep 2016 02:32
URI: http://repository.maranatha.edu/id/eprint/20989

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