Miftakhul Jannah, 0911031058 (2015) Pengaruh Penerapan PSAK 64 Eksplorasi dan Evaluasi Sumber Daya Mineral terhadap Konservatisme Laba (Studi pada Perusahaan Pertambangan dan Energi yang Terdaftar di Bursa Efek Indonesia 2010-2014). Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
ABSTRAK INDONESIA Penelitian ini meneliti pengaruh penerapan PSAK 64 dan tingkat aktifitas eksplorasi terhadap konservatisme laba. Pengukuran variabel penerapan PSAK 64 menggunakan angka dummy sedangkan variabel tingkat aktifitas eksplorasi diproksikan dengan exploration aggessiveness. Variabel konservatisme dalam penelitian ini diukur dengan menggunakan book to market ratio. Sampel pada penelitian ini mencakup 92 perusahaan yang telah memenuhi kriteria sampel dengan waktu pengamatan 4 tahun dari tahun 2010 hingga tahun 2014. Alat analisis data pada penelitian ini adalah regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa penerapan PSAK 64 memiliki pengaruh negatif dan signifikan terhadap konservatisme sedangkan hasil pengujian hipotesis tingkat aktifitas eksplorasi memiliki pengaruh negatif dan signifikan terhadap konservatisme dalam penelitian ini tidak didukung. Kata kunci: Penerapan PSAK 64, konservatisme, book to market ratio, tingkat aktifitas eksplorasi, exploration aggressiveness. ABSTRAK INGGRIS This research investigated the effect of PSAK 64 exploration and evaluation of mineral resources implementation toward earning conservatism. The measurement of PSAK 64 implementation was proxied by dummy variable, while the level of exploration activity was proxied by exploration aggressiveness. The earning conservatism was proxied by book to market ratio. The sample for this research consists of 92 corporations that have fulfilled sample criteria in 2010 until 2014. The data on this research were tested by multiple linear regression. The result of this research showed that the implementation of PSAK 64 had significantly negative effect toward earning conservatism while the level of exploration activity had not significantly effect toward earning conservatism.. Keywords: implementation of PSAK 64, conservatism, book to market ratio, level of exploration activity, exploration aggressiveness.
| Item Type: | Other |
|---|---|
| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 2323500 . Digilib |
| Date Deposited: | 30 Oct 2015 06:30 |
| Last Modified: | 30 Oct 2015 06:30 |
| URI: | http://digilib.unila.ac.id/id/eprint/14287 |
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