RIYAN FADILAH (2015) PENGARUH KONVERGENSI IFRS TERHADAP INCOME SMOOTHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). S1 thesis, Universitas Muhammadiyah Yogyakarta.
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Abstract
*382 Penelitian ini bertujuan untuk menguji pengaruh negatif konvergensi IFRS
terhadap income smoothing, studi empiris pada perusahaan manufaktur yang
terdaftar di BEI. Penelitian ini menggunakan metode purpusive random sampling
dengan jumlah sampel 56 perusahaan. Metode analisis data yang digunakan
adalah Regresi Linier Sederhana dengan hasil penelitian yang menunjukkan
bahwa konvergensi IFRS berpengaruh negatif terhadap income smoothing
Item Type: | Thesis (S1) |
---|---|
Uncontrolled Keywords: | *382 KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS), INCOME SMOOTHING |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Unnamed user with email robi@umy.ac.id |
Date Deposited: | 22 Feb 2022 07:06 |
Last Modified: | 22 Feb 2022 07:06 |
URI: | https://etd.umy.ac.id/id/eprint/20432 |