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All Journal Sammajiva: Jurnal Penelitian Bisnis dan Manajemen
Dedek Catur Amung Saputra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Praktik Manajemen Laba Setelah Penerapan PSAK 72 Pada Sektor Properti Dan Real Estat Di Indonesia Dedek Catur Amung Saputra; Liza Alvia
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 1 (2024): Maret : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i1.832

Abstract

This study aims to analyze whether there are differences in earnings management practices after the adoption of IFRS 15 as contained in PSAK 72. The population of this study uses the property and real estate sector listed on the Indonesia Stock Exchange with the analysis period 2018-2021. Hypothesis testing was carried out using a non-parametric mean difference test, namely the Wilcoxon signed rank test. The results of this study indicate that there is a significant difference in the decline in earnings management practices after the implementation of PSAK 72. This theme supports that this standard is able to improve revenue recognition and provide more comprehensive guidance regarding contracts with customers so that profits reduce agency risk.
Co-Authors Liza Alvia