Browsing by Subject "fair value"

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The Implementation of Accounting Standards for Agriculture (Psak 69): The Analysis of Companies’ Readiness

Sayekti, Yosefa; Irmadariyani, Ririn; Agustini, Aisa Tri; Supatmoko, Djoko (2019-01-09)

The objective of this research is to analyze the readiness of Accounting Standards for Agriculture (PSAK 69) that should be implemented for 2018 financial statements in Agro Industry Company in Jember and Probolinggo, ...
Pengaruh Nilai Wajar Aset Biologis Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Agroindustri Yang Terdaftar DI Bursa Efek Indonesia)

FEBRYANTI, Vista; SAYEKTI, Yosefa; AGUSTINI, Aisa Tri (Jurnal Ekonomi Akuntansi dan Manajemen, 2020-04-01)

he purpose of this study is to examine and analyze the effect of the biological aVVeW¶V faiU YalXe on Whe eaUnings management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI). This research ...