?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=STUDI+KOMPARATIF+KUALITAS+LABA+SEBELUM+DAN+SESUDAH%0D%0APENERAPAN+PSAK+72+PADA+SEKTOR+PROPERTIES+DAN+REAL%0D%0A%0D%0AESTATE+DI+BURSA+EFEK+INDONESIA&rft.creator=%09Dedek+%2C+Catur+Amung+Saputra%09&rft.subject=330+Ekonomi&rft.description=This+study+aims+to+examine+the+comparison+of+earnings+quality+before+and%0D%0Aafter+the+implementation+of+PSAK+72.+In+this+study%2C+earnings+quality+is+measured%0D%0Ausing+earnings+management+(discretionary+accruals)+and+earnings+persistence.%0D%0AThe+object+of+research+is+properties+and+real+estate+sector+companies+on+the%0D%0AIndonesia+Stock+Exchange.+The+sampling+technique+used+is+purposive+sampling.%0D%0AThe+observation+year+before+the+implementation+of+PSAK+72+is+2017-2019+and+the%0D%0Aobservation+year+after+the+implementation+of+PSAK+72+is+2020-2022.+The+data%0D%0Aused+in+this+study+are+secondary+data+obtained+through+www.idx.co.id+and+the%0D%0Aofficial+website+of+each+company.+The+data+analysis+technique+used+is+descriptive%0D%0Astatistical+analysis%2C+normality+test%2C+and+hypothesis+testing+using+the+wilcoxon%0D%0Asigned+rank+test+using+the+SPSS+26+application.+The+results+of+this+study+indicate%0D%0Athat+there+is+a+significant+difference+in+earnings+quality+between+before+and+after%0D%0Athe+adoption+of+PSAK+72.+The+adoption+of+this+standard+has+succeeded+in+reducing%0D%0Athe+company's+earnings+management+practices+with+a+decrease+in+the+value+of%0D%0Adiscretionary+accruals.+In+addition%2C+PSAK+72+has+also+had+a+positive+impact+on%0D%0Aincreasing+earnings+persistence+in+the+research+sample+companies.%0D%0AKeywords%3A+earnings+quality%2C+PSAK+72%2C+earnings+management%2C+discretionary%0D%0Aaccruals%2C+earnings+persistence.%0D%0APenelitian+ini+bertujuan+untuk+menguji+perbandingan+kualitas+laba+sebelum%0D%0Adan+sesudah+penerapan+PSAK+72.+Dalam+penelitian+ini+kualitas+laba+diukur%0D%0Adengan+menggunakan+manajemen+laba+(discretionary+accruals)+dan+persistensi%0D%0Alaba.+Objek+penelitian+adalah+perusahaan+sektor+properties+dan+real+estate+di%0D%0ABursa+Efek+Indonesia.+Teknik+pengambilan+sampel+yang+digunakan+adalah%0D%0Apurposive+sampling.+Tahun+pengamatan+sebelum+penerapan+PSAK+72+adalah%0D%0Atahun+2017-2019+dan+tahun+pengamatan+sesudah+penerapan+PSAK+72+adalah%0D%0Atahun+2020-2022.+Data+yang+digunakan+dalam+penelitian+ini+adalah+data+sekunder%0D%0Ayang+diperoleh+melalui+www.idx.co.id+dan+website+resmi+masing-masing%0D%0Aperusahaan.+Teknik+analisis+data+yang+digunakan+adalah+analisis+statistik%0D%0Adeskriptif%2C+uji+normalitas%2C+dan+uji+hipotesis+menggunakan+uji+beda+wilcoxon+signed%0D%0Arank+test+dengan+menggunakan+aplikasi+SPSS+26.+Hasil+penelitian+ini%0D%0Amenunjukkan+bahwa+terdapat+perbedaan+signifikan+kualitas+laba+antara+sebelum%0D%0Adan+sesudah+penerapan+PSAK+72.+Adopsi+standar+ini+telah+berhasil+dalam%0D%0Amengurangi+praktik+manajemen+laba+perusahaan+dengan+adanya+penurunan+nilai%0D%0Adiscretionary+accruals.+Selain+itu%2C+PSAK+72+juga+telah+berdampak+positif+terhadap%0D%0Apeningkatan+persistensi+laba+pada+perusahaan+sampel+penelitian.%0D%0AKata+kunci%3A+kualitas+laba%2C+PSAK+72%2C+manajemen+laba%2C+discretionary+accruals%2C%0D%0Apersistensi+laba.&rft.publisher=EKONOMI+DAN+BISNIS+&rft.date=2024-02-29&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84051%2F1%2FABSTRAK_DEDEK%2520CATUR%2520AMUNG%2520SAPUTRA%2520-%2520Issabelle%2520Schmitz.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84051%2F2%2FSKRIPSI%2520FULL_%2520DEDEK%2520CATUR%2520AMUNG%2520SAPUTRA%2520-%2520Issabelle%2520Schmitz.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F84051%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN_DEDEK%2520CATUR%2520AMUNG%2520SAPUTRA%2520-%2520Issabelle%2520Schmitz.pdf&rft.identifier=+++Dedek+%2C+Catur+Amung+Saputra+++(2024)+STUDI+KOMPARATIF+KUALITAS+LABA+SEBELUM+DAN+SESUDAH+PENERAPAN+PSAK+72+PADA+SEKTOR+PROPERTIES+DAN+REAL+ESTATE+DI+BURSA+EFEK+INDONESIA.++EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F84051%2F