ANALISIS PERBEDAAN NILAI PROPERTY INVESTASI DAN LABA PERUSAHAAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 13 ADOPSI IFRS

., Yana (2016) ANALISIS PERBEDAAN NILAI PROPERTY INVESTASI DAN LABA PERUSAHAAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 13 ADOPSI IFRS. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research aims to find which variable property investation values and company profits have different before and after applied PSAK 13 Adoption of IFRS. Theory used in this research is Institutional Theory and Signaling Theory. The population is all companies in Indonesia Stock Exhange (IDX) from 2011 – 2014. This research used sample of companies which applied PSAK 13 adoption of IFRS at 2012 and choose the fair value model for assess its investment property with 21 sample companies. The results obtained showed that there was no significant difference between company profit before and after PSAK 13 adoption IFRS implementation.

Keyword : IFRS, PSAK 13, investation property, company profits, fair value model, institutional theory, signaling theory.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: IFRS ; PSAK 13 ; investation property ; company profits ; fair value model ; institutional theory ; signaling theory
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarinedesi Kurniawati
Date Deposited: 13 May 2022 05:24
Last Modified: 13 May 2022 05:24
URI: https://eprints.ukmc.ac.id/id/eprint/7787

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