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...

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Bibliographic Details
Main Authors: A. Hajar Nur Fachmi, Dewi Ayu Puspita, Whedy Prasetyo
Format: Article
Language:English
Published: Universitas Jember 2021-08-01
Series:Jurnal Akuntansi Universitas Jember
Online Access:https://jurnal.unej.ac.id/index.php/JAUJ/article/view/18495