TINJAUAN PENGARUH PENERAPAN PSAK 50, PSAK 55, PSAK 60 (REVISI 2014) DAMPAKNYA TERHADAP LAPORAN KEUANGAN PT ADIRA DINAMIKA MULTI FINANCE TBK

RISWANTO, RISWANTO (2018) TINJAUAN PENGARUH PENERAPAN PSAK 50, PSAK 55, PSAK 60 (REVISI 2014) DAMPAKNYA TERHADAP LAPORAN KEUANGAN PT ADIRA DINAMIKA MULTI FINANCE TBK. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

ABSTRACT This research discuss and to see how implication or the impact of the application of PSAK 50 , PSAK 55 and PSAK 60 (the revision of the 2014) for managements multi-finance corporate profits that were already registered on the indonesia stock exchange. PSAK 50, PSAK 55 and PSAK 60 (the revision of the 2014) set up about receivable financing This research is the qualitative study with the design descriptive of a case study on the company PT Adira Dinamika Multifinance Tbk. Based on the data from the secondary, such as the annual report on the audit report and that there are other more information multifinance company of which consists of information m a qualitative and quantitative ways. As a result, PSAK 50, PSAK 55, PSAK 60 and will improve the management of the company's management on earnings in making financial reports on activities acrual. Nevertheless, it could have been following the decrease was due to the specific information, asymetry information important to the financial report of the company. Keyword: PSAK 50, PSAK 55 and PSAK 60 (the revision of the 2014) , management profit , asymmetry information. ABSTRAK Penelitian ini membahas dan untuk melihat bagaimana implikasi atau dampak dari penerapan PSAK 50, PSAK 55 dan PSAK 60 (Revisi 2014) terhadap manajemen laba perusahaan multifinance yang telah terdaftar pada bursa efek indonesia. PSAK 50, PSAK 55 dan PSAK 60 (Revisi 2014) mengatur tentang piutang pembiayaan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif berupa studi kasus pada perusahaan PT Adira Dinamika Multifinance Tbk. Data penelitian ini di peroleh dari data sekunder berupa laporan tahunan yang didalamnya terdapat laporan audit serta informasi-informasi tambahan lainnya atas perusahaan multifinance yang terdiri dari informasi kualitatif dan kuantitatif. Hasil penelitian yakni penerapan PSAK 50, PSAK 55 dan PSAK 60 dapat meningkatkan kecenderungan manajemen perusahaan dalam melakukan manajemen laba pada laporan keuangannya melalui aktivitas akrual. Walaupun demikian, hal itu dapat ditepis dikarenakan perusahaan telah menurunkan tingkat asimetri informasi dengan mengungkapkan secara spesifik informasi-informasi penting tentang perusahaan kepada pengguna laporan keuangan. Kata kunci : PSAK 50, PSAK 55 dan PSAK 60 (Revisi 2014), manajemen laba, asimetri informasi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 013
NIM: 43208110124
Uncontrolled Keywords: PSAK 50, PSAK 55 dan PSAK 60 (Revisi 2014), manajemen laba, asimetri informasi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Jul 2018 03:10
Last Modified: 22 Sep 2018 02:59
URI: http://repository.mercubuana.ac.id/id/eprint/43793

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