FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT USING LLP AND REALIZED GAINS AND LOSSES: STUDY IN BANKING INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE

FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT USING LLP AND REALIZED GAINS AND LOSSES: STUDY IN BANKING INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE

Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbanka...

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Bibliographic Details
Main Authors: Ice Maria Ulfa, Bambang Subroto, Zaki Baridwan
Format: Article
Language:Indonesian
Published: Universitas Negeri Yogyakarta 2018-10-01
Series:Jurnal Economia
Subjects:
manajemen laba
akuntansi nilai wajar
CKPN
realized gains and losses
trade-off CKPN
Online Access:https://journal.uny.ac.id/index.php/economia/article/view/19560

Internet

https://journal.uny.ac.id/index.php/economia/article/view/19560

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