?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBEDAAN+TINGKAT+MANAJEMEN+LABA+SEBELUM%0D%0ADAN+SESUDAH+IMPLEMENTASI+PSAK+60+ADOPSI+IFRS%0D%0A(Revisi+2016)+PADA+PERUSAHAAN+MANUFAKTUR&rft.creator=EKA+FITRIANI%2C+1711031001&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+memberikan+bukti+secara+empiris+mengenai%0D%0Aperbedaan+tingkat+manajemen+laba+yaitu+manajemen+laba+akrual+dan+manajemen%0D%0Alaba+riil+sebelum+dan+sesudah+implementasi+PSAK+60+Adopsi+IFRS+(Revisi+2016).%0D%0APopulasi+pada+penelitian+ini+adalah+perusahaan+manufaktur+yang+terdaftar+di+Bursa%0D%0AEfek+Indonesia+pada+tahun+sebelum+yaitu+2014-2015+dan+tahun+sesudah+yaitu%0D%0A2017-2018+dengan+total+sampel+68+perusahaan.+Pengambilan+sampel%0D%0Amenggunakan+metode+purposive+sampling+dan+menggunakan+pengujian+beda+Uji%0D%0AMann+Whitney.+Hasil+penelitian+ini+membuktikan+bahwa+terdapat+perbedaan%0D%0Atingkat+manajemen+laba+akrual+dan+manajemen+laba+riil+sebelum+dan+sesudah%0D%0Aimplementasi+PSAK+60+Adopsi+IFRS+(Revisi+2016).%0D%0A%0D%0AKata+kunci+%3A+Manajemen+Laba%2C+PSAK+60+Adopsi+IFRS+(Revisi+2016)%2C%0D%0AManajemen+Laba+Akrual%2C+Manajemen+Laba+Riil.%0D%0A%0D%0AThis+study+aims+to+provide+empirical+evidence+regarding+differences+in+the+level+of%0D%0Aearnings+management%2C+namely+accrual+earnings+management+and+real+earnings%0D%0Amanagement+before+and+after+the+implementation+of+PSAK+60+Adoption+of+IFRS%0D%0A(Revised+2016).+The+population+in+this+study+are+manufacturing+companies+listed%0D%0Aon+the+Indonesia+Stock+Exchange+in+the+year+before+in+2014-2015+and+the+year%0D%0Aafter+in+2017-2018+with+a+total+sample+of+68+companies.+Sampling+using%0D%0Apurposive+sampling+method+and+using+different+testing+Mann+Whitney+test.+The%0D%0Aresults+of+this+study+prove+that+there+are+differences+in+the+level+of+accrual%0D%0Aearnings+management+and+real+earnings+management+before+and+after+the%0D%0Aimplementation+of+PSAK+60+Adoption+of+IFRS+(Revised+2016).%0D%0A%0D%0AKeywords+%3A+Earning+Management%2C+PSAK+60+Adoption+of+IFRS+(Revised+2016)%2C%0D%0AAccrual+Earning+Management%2C+Real+Earning+Management.&rft.publisher=Fakultas+Ekonomi&rft.date=2021-11-17&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62427%2F1%2FEKA%2520FITRIANI_ABSTRAK%2520-%2520Eka%2520Fitriani.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62427%2F2%2FEKA%2520FITRIANI_FILE%2520SKRIPSI%2520FULL%2520-%2520Eka%2520Fitriani.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62427%2F3%2FEKA%2520FITRIANI_FILE%2520SKRIPSI%2520FULL%2520TANPA%2520PEMBAHASAN%2520-%2520Eka%2520Fitriani.pdf&rft.identifier=++EKA+FITRIANI%2C+1711031001++(2021)+ANALISIS+PERBEDAAN+TINGKAT+MANAJEMEN+LABA+SEBELUM+DAN+SESUDAH+IMPLEMENTASI+PSAK+60+ADOPSI+IFRS+(Revisi+2016)+PADA+PERUSAHAAN+MANUFAKTUR.++Fakultas+Ekonomi%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F62427%2F