?url_ver=Z39.88-2004&rft_id=1611031070&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PENERAPAN+FAIR+VALUE+ACCOUNTING+TERHADAP%0D%0AEARNINGS+MANAGEMENT%0D%0A(Studi+Empiris+Perusahaan+Manufaktur+Yang+Terdaftar+Di+BEI%0D%0ATahun+2016-2020)&rft.creator=HUMAIRA%2C+LISYA+MONIKA&rft.subject=330+Ekonomi&rft.description=This+study+uses+a+sample+of+manufacturing+companies+listed+on+the+Indonesian+Stock+Exchange+between+2016+and+2020+to+assess+the+impact+of+fair+value+accounting+to+earnings+management.+The+Indonesian+Stock+Exchange's+official+website+was+the+source+of+the+data+used+in+this+study.+Quantitative+approaches+are+used+in+the+research+type+used+in+this+study.+Fair+value+accounting+levels+1%2C+2%2C+and+3+are+the+independent+variables+in+this+study%2C+whereas+size+and+leverage+are+the+control+variables.+The+study's+findings+demonstrate+that+using+level+1+fair+value+accounting+has+no+impact+on+earnings+management%2C+level+2+fair+value+accounting+has+a+positive+impact+on+earnings+management%2C+and+level+3+fair+value+accounting+has+a+favorable+impact+on+earnings+management.+listed+industrial+businesses+in+Indonesian+Stock+Exchange+from+2016+to+2020.%0D%0AKeywords%3A+Fair+Value+Accounting+and+Earnings+Management%0D%0APenelitian+ini+menggunakan+sampel+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+antara+tahun+2016+dan+2020+untuk+menilai+dampak+akuntansi+nilai+wajar+terhadap+manajemen+laba.+Website+resmi+Bursa+Efek+Indonesia+menjadi+sumber+data+yang+digunakan+dalam+penelitian+ini.+Pendekatan+kuantitatif+digunakan+dalam+jenis+penelitian+yang+digunakan+dalam+penelitian+ini.+Akuntansi+nilai+wajar+level+1%2C+2%2C+dan+3+adalah+variabel+independen+dalam+penelitian+ini%2C+sedangkan+ukuran+dan+leverage+adalah+variabel+kontrol.+Temuan+penelitian+menunjukkan+bahwa+penggunaan+akuntansi+nilai+wajar+level+1+tidak+berdampak+pada+manajemen+laba%2C+akuntansi+nilai+wajar+level+2+memiliki+dampak+positif+terhadap+manajemen+laba%2C+dan+akuntansi+nilai+wajar+level+3+memiliki+dampak+yang+menguntungkan+terhadap+manajemen+laba.+perusahaan+industri+yang+terdaftar+di+Bursa+Efek+Indonesia+dari+tahun+2016+sampai+dengan+tahun+2020.%0D%0AKata+kunci%3A+Nilai+Wajar+Akuntansi+dan+Manajemen+Laba&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-11-03&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67810%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67810%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67810%2F3%2FSKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++HUMAIRA%2C+LISYA+MONIKA++(2022)+PENGARUH+PENERAPAN+FAIR+VALUE+ACCOUNTING+TERHADAP+EARNINGS+MANAGEMENT+(Studi+Empiris+Perusahaan+Manufaktur+Yang+Terdaftar+Di+BEI+Tahun+2016-2020).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F67810%2F