DAMPAK PENERAPAN PSAK 50/55 TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN INDONESIA TAHUN 2008-2011

., Parinah (2014) DAMPAK PENERAPAN PSAK 50/55 TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN INDONESIA TAHUN 2008-2011. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT By using of discretionary loan loss provision, this study examine the differences of earnings management value before with the first and the second years of the PSAK 50/55 (revised 2006) implementation. The population of this study were all banking companies listed on the Indonesia stock exchange. 27 companies has been selected using purposive sampling method. Testing the hypothesis using non parametic statistic, Wilcoxon test, with the help of SPSS. The test result show that there are differences in the value of earnings management before implementation of PSAK 50/55 (revised 2006) with the first and the second years implementation. In the first years, the value of discretionary loan loss provision is still negative but that value is almost to zero and the second years, the value of discretionary loan loss provision is positive. It means, the practice of earnings management has been a decline since the PSAK 50/55 (revised 2006) was implemented. Keywords: PSAK 50/55, discretionary loan loss provision, earnings management.

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