ANALISIS KOMPARASI MANAJEMEN LABA, PROFITABILITAS, DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69
PSAK 69 is the accounting standard resulting from IFRS adoption related to agricultural activities that is effective as of January 1, 2018. This study aims to examine and analyze differences in earnings management, profitability, and value of firm before and after the implementation of PSAK 69. The...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universitas Jember
2021-08-01
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Series: | Jurnal Akuntansi Universitas Jember |
Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/18495 |