Pengaruh Manajemen Laba Dan Kinerja Perusahaan Terhadap Keputusan Reklasifikasi Aset Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
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Institusion
STIE Indonesia Banking School
Author
Handini, Suci
Subject
HF5601 Accounting
Datestamp
2020-11-19 07:04:57
Abstract :
This study aims to determine wheter the firm?s decision to reclassify their financial assets is affected by earnings management and firm?s performance. This research also aims to determine wheter the earnings management practices are difference before and after the implementation of (2006) amendment of PSAK No.55. This study applies purposive sampling method and hypothese testing by partial Wald test, overall test and paired sample T test. The results show that: (1) There?s a simultaneously significance effect of income smoothing, earnings management, and firm?s performance to reclassification probabilities; (2) Earnings management have partial significance effect to reclassification probabilities; (3) Firm?s performance doesn?t have partial significance effect to reclassification probabilities; (4) There?s no differences in earnings management before and after the implementation of (2006) amendment of PSAK No.55. Keywords : Earnings Management, Financial Assets Reclassification, Firm?s Performance, PSAK No.55 (2006 Amendment).
This study aims to determine wheter the firm?s decision to reclassify their financial assets is affected by earnings management and firm?s performance. This research also aims to determine wheter the earnings management practices are difference before and after the implementation of (2006) amendment of PSAK No.55. This study applies purposive sampling method and hypothese testing by partial Wald test, overall test and paired sample T test. The results show that: (1) There?s a simultaneously significance effect of income smoothing, earnings management, and firm?s performance to reclassification probabilities; (2) Earnings management have partial significance effect to reclassification probabilities; (3) Firm?s performance doesn?t have partial significance effect to reclassification probabilities; (4) There?s no differences in earnings management before and after the implementation of (2006) amendment of PSAK No.55. Keywords : Earnings Management, Financial Assets Reclassification, Firm?s Performance, PSAK No.55 (2006 Amendment).
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