PENGARUH MANAJEMEN LABA, KINERJA PERUSAHAAN DAN UKURAN PERUSAHAN TERHADAP KEPUTUSAN REKLASIFIKASI ASET KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA

sparta, sparta (2015) PENGARUH MANAJEMEN LABA, KINERJA PERUSAHAAN DAN UKURAN PERUSAHAN TERHADAP KEPUTUSAN REKLASIFIKASI ASET KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA. Jurnal Keuangan dan Perbankan,, 12 (1). pp. 52-71. ISSN 1829-9865

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Abstract

is affected by earnings management, company’s performance, and company’s size. This research also aims to determine wheter the earnings management practices are differences before and after the implementation of (2006) amendment of PSAK No.55. The results shows that: (1) There’s a simultaneously effect of income smoothing, accrual earnings management, company’s performance, and company’s size to reclassification probabilities; (2) Accrual earnings management and company’s size have partial significant effect to reclassification probabilities; (3) Income smoothing and company’s performance don’t have partial significant effect to reclassification probabilities; (4) There’s no differences in income smoothing before and after the implementation of (2006) amendment of PSAK No.55. Keywords: Earnings Management, Company’s Performance, Reclassification, Financial Assets, Banks, PSAK No.55 (2006 Amendment)

Item Type: Article
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Dr. Sparta Sparta
Date Deposited: 18 Oct 2020 10:44
Last Modified: 16 Dec 2020 23:58
URI: http://repository.ibs.ac.id/id/eprint/944

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