Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019.

Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019.

This study aims to determine how the impact of the application of PSAK 72 in construction companies listed in Indonesia Stock Exchange with the assumption that the company did early adoption of PSAK 72 in the 2019 financial statements. PSAK 72 is a standard set by IAI regarding the recognition and m...

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Bibliographic Details
Main Authors: Monica Adella, Novy Silvia Dewi, Ahalik Ahalik
Format: Article
Language:English
Published: Research Center and Case Clearing House, Sekolah Tinggi Manajemen PPM 2021-07-01
Series:Journal of Management and Business Review
Subjects:
psak72
revenue recognition
revenue measurement
construction companies
Online Access:https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/247

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