REVALUASI ASET TETAP : SUDUT PANDANG PMK No. 191/PMK.010/2015 DAN RELEVANSI NILAINYA

Abstract. This study aims to provide empirical evidence regarding the success of PMK No.191/PMK.010/2015 revaluation of fixed assets and also test the value relevance of its accounting information. The research sample is a banking sector company listed on the Indonesia Stock Exchange during 2014-201...

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Bibliographic Details
Main Author: Indah Hapsari
Format: Article
Language:Indonesian
Published: Indonesia University of Education 2019-01-01
Series:Jurnal Riset Akuntansi dan Keuangan
Subjects:
Online Access:https://ejournal.upi.edu/index.php/JRAK/article/view/13737