The purpose of this study is to examine and analyze the effect of the biological asset’s fair value on the earning management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI). This research is a quantitative study using secondary data from annual and quarterly reports of agroindustry companies 2018. This study uses the dependent variable earning management which is measured by Stubben’s model, independent variable biological asset’s fair value which is measured by gains or losses from the implementation of fair value to biological assets, and control variables firm size (logarithm of total assets) and leverage (DER). The results of this study shows that the biological asset’s fair value which is implemented th...
AbstrakArtikel ini menganalisis penerapan Akuntansi Aset Biologis PT Malindo Feedmill Tbk. Untuk me...
Penelitian ini bertujuan untuk mengetahui pengaruh aset biologis terhadap nilai perusahaan dengan va...
This study aims to test and analyze the factors that influence the disclosure of biological assets. ...
The purpose of this study is to examine and analyze the effect of the biological asset’s fair value ...
Agricultural firm is one of the companies that provide great contribution on income of Indonesia. Ag...
PSAK 69 effective January 1, 2016 has provided direction regarding the valuation of biological asset...
AbstractBeginning in 2016 the DSAK (Accounting Standards Board) issued an exposure draft PSAK-69 agr...
AbstractBiological assets are growing assets owned by a company and can provide economic benefits in...
Biological assets are assets used for operational processes in agriculture business. Biological asse...
At present, there are not a few more agricultural companies in Indonesia. Assets owned by agricultur...
This study aims to investigate whether value of biological assets measured by fair value and disclos...
Biological assets are assets of living animals or plants. One type of company that has biological as...
This research aims to analyze accounting treatment of biological asset in recognition, measurement,...
The purpose of this study was to determine the implementation of accounting treatment and depletion ...
This study aims to empirically prove the effect of biological assets intensity, firm size, Ownership...
AbstrakArtikel ini menganalisis penerapan Akuntansi Aset Biologis PT Malindo Feedmill Tbk. Untuk me...
Penelitian ini bertujuan untuk mengetahui pengaruh aset biologis terhadap nilai perusahaan dengan va...
This study aims to test and analyze the factors that influence the disclosure of biological assets. ...
The purpose of this study is to examine and analyze the effect of the biological asset’s fair value ...
Agricultural firm is one of the companies that provide great contribution on income of Indonesia. Ag...
PSAK 69 effective January 1, 2016 has provided direction regarding the valuation of biological asset...
AbstractBeginning in 2016 the DSAK (Accounting Standards Board) issued an exposure draft PSAK-69 agr...
AbstractBiological assets are growing assets owned by a company and can provide economic benefits in...
Biological assets are assets used for operational processes in agriculture business. Biological asse...
At present, there are not a few more agricultural companies in Indonesia. Assets owned by agricultur...
This study aims to investigate whether value of biological assets measured by fair value and disclos...
Biological assets are assets of living animals or plants. One type of company that has biological as...
This research aims to analyze accounting treatment of biological asset in recognition, measurement,...
The purpose of this study was to determine the implementation of accounting treatment and depletion ...
This study aims to empirically prove the effect of biological assets intensity, firm size, Ownership...
AbstrakArtikel ini menganalisis penerapan Akuntansi Aset Biologis PT Malindo Feedmill Tbk. Untuk me...
Penelitian ini bertujuan untuk mengetahui pengaruh aset biologis terhadap nilai perusahaan dengan va...
This study aims to test and analyze the factors that influence the disclosure of biological assets. ...