?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+IMPLEMENTASI+PSAK+71+TERHADAP+MANAJEMEN%0D%0A%0D%0ALABA+PERBANKAN+DI+INDONESIA%0D%0A%0D%0A(Studi+pada+Perusahaan+Perbankan+yang+Terdaftar+di+BEI+Tahun+2019-2020)&rft.creator=NAUFAL+%2C+GANI+MARSALINO&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+dampak+implementasi+Pernyataan%0D%0AStandar+Akuntansi+Keuangan+(PSAK)+71+terhadap+praktik+manajemen+laba+di+sektor%0D%0Aperbankan+IndonesiaPenelitian+ini+menggunakan+metode+kuantitatif+dengan+analisis%0D%0Adata+sekunder+dari+laporan+keuangan+bank+yang+terdaftar+di+Bursa+Efek+Indonesia%0D%0A(BEI)+sebelum+dan+sesudah+implementasi+PSAK+71.+Hasil+penelitian+menunjukkan%0D%0Abahwa+tidak+ada+perbedaan+antara+manajemen+laba+sebelum+dan+saat+pandemik%0D%0Acovid.+Perubahan+metode+yang+sebelumnya+menggunakan+LIM+menjadi+ECL+tidak%0D%0Amemberikan+pengaruh+yang+signifikan+bagi+para+manager+dalam+melaksanakan%0D%0Amanajemen+laba.+Ini+terjadi+karena+badan+usaha+bank+telah+berusaha+melakukan%0D%0Aimplementasi+PSAK+71+dengan+upaya+seperti+melakukan+restrukturisasi+kredit%0D%0Aberdasarkan+peraturan+OJK+dalam+ketentuan+relaksasi+kredit.%0D%0AKata+Kunci+%3A+PSAK+71%2C+Manajemen+Laba%2C+Cadangan+Kerugian+Penurunan%0D%0ANilai+(CKPN)%2C+Perbankan%2C+Laporan+Keuangan.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AEFFECT+OF+THE+IMPLMENTATION+OF+PSAK+71+ON+BANKING%0D%0AEARNING+MANAGEMENT+IN+INDONESIA%0D%0A(Study+on+Banking+Companies+Listed+on+IDX+in+2019-2020)%0D%0A%0D%0ABy%0D%0A%0D%0ANAUFAL+GANI+MARSALINO%0D%0A%0D%0AAbstract%0D%0AThis+research+aims+to+analyze+the+impact+of+the+implementation+of+the+Statement+of%0D%0AFinancial+Accounting+Standards+(PSAK)+71+on+earnings+management+practices+in%0D%0Athe+Indonesian+banking+sector.+This+research+uses+quantitative+methods+with%0D%0Asecondary+data+analysis+from+financial+reports+of+banks+listed+on+the+Indonesia%0D%0AStock+Exchange+(BEI)+before+and+after+the+implementation+of+PSAK+71+.+The%0D%0Aresearch+results+show+that+There+is+no+difference+between+earnings+management%0D%0Abefore+and+during+the+Covid+pandemic.+Changes+to+previously+used+methods+LIM%0D%0Abecome+ECL+does+not+have+a+significant+influence+on+managers+in+implementing%0D%0Aearnings+management.+This+happens+because+bank+business+entities+have+tried+to%0D%0Aimplement+PSAK+71+with+efforts+such+as+carrying+out+credit+restructuring+based+on%0D%0AOJK+regulations+in+terms+of+credit+relaxation.%0D%0AKeywords+%3A+PSAK+71%2C+Profit+Management%2C+Allowance+for+Impairment%0D%0ALosses+(CKPN)%2C+Banking%2C+Financial+Reports&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-06-14&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85251%2F1%2Fabstrak%2520-%2520naufal%2520gani.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85251%2F2%2FSkripsi%2520Full%2520unila%2520-%2520naufal%2520gani.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85251%2F3%2Fskripsi%2520tanpa%2520pembahasan%2520-%2520naufal%2520gani.pdf&rft.identifier=++NAUFAL+%2C+GANI+MARSALINO++(2024)+PENGARUH+IMPLEMENTASI+PSAK+71+TERHADAP+MANAJEMEN+LABA+PERBANKAN+DI+INDONESIA+(Studi+pada+Perusahaan+Perbankan+yang+Terdaftar+di+BEI+Tahun+2019-2020).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F85251%2F