?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Dampak+Penerapan+PSAK+68+atas+Pengukuran+Nilai+Wajar+di+Indonesia%0D%0A(Studi+Kasus+pada+Perusahaan+di+Bursa+Efek+Indonesia)&rft.creator=+ALIFIA+TIARA+PUTRI%2C++(1311031005)&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+perbedaan+nilai+laba+perusahaan+dan%0D%0Aarus+kas+perusahaan+sebelum+dan+sesudah+penerapan+PSAK+68+pada+perusahaan%0D%0Aindeks+saham+LQ+45+yang+terdaftar+di+Bursa+Efek+Indonesia.+Untuk+arus+kas%0D%0Aperusahaan+terdapat+empat+komponen+pengukuran+yaitu+arus+kas+dari+aktivitas%0D%0Aoperasi%2C+arus+kas+dari+aktivitas+investasi%2C+arus+kas+dari+aktivitas+pendanaan%2C+dan%0D%0Atotal+arus+kas.+Komponen+ini+dipilih+salah+satu+yang+paling+signifikan+sebagai%0D%0Avariabel+arus+kas+perusahaan.%0D%0ASampel+pada+penelitian+ini+diperoleh+dengan+menggunakan+metode+purposive%0D%0Asampling.+Berdasarkan+kriteria+yang+ada%2C+diperoleh+45+perusahaan+indeks+saham%0D%0ALQ+45+yang+menjadi+sampel+penelitian.+Pengujian+hipotesis+dilakukan+dengan%0D%0Amenggunakan+independent+sample+t-test%2C+dengan+tingkat+kepercayaan+95%25.%0D%0AHasil+dari+penelitian+menunjukkan+bahwa+variabel+laba+perusahaan+mengalami%0D%0Aperbedaan+yang+meningkat+walaupun+tidak+signifikan.+Sedangkan+variabel+arus%0D%0Akas+perusahaan+mengalami+perbedaan+yang+meningkat+dengan+signifikan+sesudah%0D%0Apenerapan+PSAK+68.%0D%0AKata+kunci%3A+PSAK+68%2C+pengukuran+nilai+wajar%2C+laba+perusahaan+dan+arus%0D%0Akas+perusahaan%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+aims+to+analyze+the+difference+in+values+of+profit+and+cash+flows+before%0D%0Aand+after+the+implementation+of+PSAK+68+on+LQ+45+index+companies+listed+on+the%0D%0AIndonesia+Stock+Exchange.+Moreover%2C+the+company%E2%80%99s+cash+flows+that+there+are+four%0D%0Acomponents+of+measurement%2C+those+are+cash+flows+from+operating+activities%2C+cash%0D%0Aflows+from+investing+activities%2C+cash+flows+from+financing+activities+and+total+cash%0D%0Aflows.+The+component+is+selected+one+of+significant+as+variable+of+the+company%E2%80%99s%0D%0Acash+flows.%0D%0AThe+sample+in+this+research+is+obtained+by+using+purposive+sampling+method.%0D%0ABased+on+the+existing+criteria%2C+45+of+LQ+45+index+companies+were+selected+as%0D%0Aresearch+samples.+Hypothesis+testing+is+done+by+using+independent+sample+t-test+at%0D%0Adegree+of+significant+95%25.%0D%0AThe+result+of+the+research+shows+that+there+is+variable+company%E2%80%99s+profits%0D%0Aexperience+increasing+difference%2C+even+though+not+significantly.+Thus%2C+there+is%0D%0Avariable+company%E2%80%99s+cash+flows+experience+increasing+difference+significantly+after%0D%0Athe+implementation+of+PSAK+68.%0D%0AKeywords%3A+PSAK+68%2C+fair+value+measurement%2C+the+company%E2%80%99s+profits+and+the%0D%0Acompany%E2%80%99s+cash+flows&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-12-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29355%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29355%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29355%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++ALIFIA+TIARA+PUTRI%2C+(1311031005)++(2017)+Dampak+Penerapan+PSAK+68+atas+Pengukuran+Nilai+Wajar+di+Indonesia+(Studi+Kasus+pada+Perusahaan+di+Bursa+Efek+Indonesia).++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29355%2F